An International Meeting of the American Accounting Association 2005 Annual Meeting August 7–10, 2005 San Francisco, California Come to the City by the Bay!

Effective Learning Strategies Forum
Monday, August 8, 2005

Session 28
Teaching the Balanced Score Card (BSC) in Your Classes!

Presenters:
James E. Sorensen, University of Denver
Gary Siegel, DePaul University
Sandra Richtermeyer, Xaiver University

Description:
Accountants who emerge as business partners find the Balanced Score Card (BSC) an essential tool in the strategic management of their firms. This session provides a set of professor-developed and classroom-tested PowerPoint slides to introduce the BSC into your classroom along with instructions on how to use the Kaplan and Norton Balanced Score Card simulation (Balancing the Corporate Scorecard 2.0) published by the Harvard Business School Press (HBSP). A second set of PowerPoint® slides enables you as the professor to debrief the simulation with your class. The debriefing slides offer opportunities (1) to include strategic planning with an illustration using Porter's Competitive Advantage model, (2) to demonstrate how the Value Chain can be customized to fit the two customer groups in the simulation, and (3) to illustrate a set of BSC measures that will lead to a successful completion of the sixteen-quarter simulation. The entire classroom work can be accomplished within a two-hour period assuming the students complete the simulation in out-of-class teams. Information on how to acquire the BSC simulation for a nominal cost is provided as well.

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