Utilize este identificador para referenciar este registo: https://recil.grupolusofona.pt/handle/10437/1345
Título: A System Dynamics-Based Simulation Experiment for Testing Mental Model and Performance Effects of Using the Balanced Scorecard
Autores: Capelo, Carlos
Dias, João Ferreira
Palavras-chave: MENTAL MODELS
DOUBLE-LOOP LEARNING
COGNITIVE LIMITATIONS
QUALITY OF FEEDBACK
PERFORMANCE
Data: Jan-2009
Editora: Wiley InterScience - John Wiley & Sons, Inc
Citação: Capelo, C.; Dias, J. (2009). A System Dynamics-Based Simulation Experiment for Testing Mental Model and Performance Effects of Using the Balanced Scorecard. System Dynamics Review, 25, pp 1–34.
Resumo: This study develops a theoretical model that explains the effectiveness of the balanced scorecard approach by means of a system dynamics and feedback learning perspective. Presumably, the balanced scorecard leads to a better understanding of context, allowing managers to externalize and improve their mental models. We present a set of hypotheses about the influence of the balanced scorecard approach on mental models and performance. A test based on a simulation experiment that uses a system dynamics model is performed. The experiment included three types of parameters: financial indicators; balanced scorecard indicators; and balanced scorecard indicators with the aid of a strategy map review. Two out of the three hypotheses were confirmed. It was concluded that a strategy map review positively influences mental model similarity, and mental model similarity positively influences performance.
URI: http://hdl.handle.net/10437/1345
Aparece nas colecções:FCSEA - Artigos de Revistas Nacionais com Arbitragem Científica

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