Managerial Control in an Online Constructivist Learning Environment: A Teacher’s Perspective

Jean-Yves Le Corre () and Thierry Burger-Helmchen
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Jean-Yves Le Corre: Xi'an Jiaotong-Liverpool University [Suzhou]

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Abstract: This article presents the lessons learned from an online teaching experience in the field of managerial control. The study aims to identify the determinants which influence collaborative behaviors between students in management studies and more specifically during the construction of performance measures. A business simulation specifically elaborated for this study is used. The study is conducted through a particular research design consisting of an online learning environment built on constructivist learning principles. The learning environment simulates the different steps of a performance dashboard creation (a set of performance indicators) for a fictitious organization. The study adopts an exploratory sequential design to explore and examine social behaviors during the process of knowledge construction related to performance measures. It contributes to a better understanding of the role of cognitive and behavioral skills in the profession of management accounting and how teachers can incorporate such aspects into their courses. It helps to build awareness among educators about the benefits of using digital learning solutions to help students in accounting and managerial control develop their professional skills most effectively. Keywords: management accounting; performance measures; constructivist learning; socio-cognitive indicators; managerial control; teaching environment

Keywords: Management accounting; Performance measures; Constructivist learning; Socio-cognitive indicators; Managerial control; Teaching environment (search for similar items in EconPapers)
Date: 2022-10-06
New Economics Papers: this item is included in nep-edu and nep-knm
Note: View the original document on HAL open archive server: https://hal.science/hal-03806698v1
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Published in Knowledge, 2022, 2022/2 (4), pp.572-586. ⟨10.3390/knowledge2040034⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03806698

DOI: 10.3390/knowledge2040034

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