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

Author

Listed:
  • Jean-Yves Le Corre

    (Xi'an Jiaotong-Liverpool University [Suzhou])

  • Thierry Burger-Helmchen

    (BETA - Bureau d'Économie Théorique et Appliquée - AgroParisTech - UNISTRA - Université de Strasbourg - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UL - Université de Lorraine - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement)

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

Suggested Citation

  • Jean-Yves Le Corre & Thierry Burger-Helmchen, 2022. "Managerial Control in an Online Constructivist Learning Environment: A Teacher’s Perspective," Post-Print hal-03806698, HAL.
    • Handle: RePEc:hal:journl:hal-03806698
    DOI: 10.3390/knowledge2040034
    Note: View the original document on HAL open archive server: https://hal.science/hal-03806698
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    References listed on IDEAS

    as
    1. Leung, Kwok, 2012. "Indigenous Chinese Management Research Like It or Not, We Need It," Management and Organization Review, Cambridge University Press, vol. 8(01), pages 1-5, March.
    2. Schulz-Hardt, Stefan & Jochims, Marc & Frey, Dieter, 2002. "Productive conflict in group decision making: genuine and contrived dissent as strategies to counteract biased information seeking," Organizational Behavior and Human Decision Processes, Elsevier, vol. 88(2), pages 563-586, July.
    3. Jean-Yves Lecorre & Thierry Burger-Helmchen, 2021. "Rethinking Managerial Control in the Contemporary Context," Post-Print hal-03583616, HAL.
    4. Zehui Zhan & Qianyi Wu & Wenchang He & Shuyue Cheng & Jinyao Lu & Yining Han, 2021. "K12 teacher-student interaction patterns in the smart classrooms," International Journal of Innovation and Learning, Inderscience Enterprises Ltd, vol. 29(3), pages 267-286.
    5. Peter Ping Li & Kwok Leung & Chao C. Chen & Jar-Der Luo, 2012. "Indigenous Research on Chinese Management: What and How," Management and Organization Review, The International Association for Chinese Management Research, vol. 8(1), pages 7-24, March.
    6. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
    7. Kwok Leung, 2012. "Indigenous Chinese Management Research: Like It or Not, We Need It," Management and Organization Review, The International Association for Chinese Management Research, vol. 8(1), pages 1-5, March.
    8. Li, Peter Ping & Leung, Kwok & Chen, Chao C. & Luo, Jar-Der, 2012. "Indigenous Research on Chinese Management: What and How," Management and Organization Review, Cambridge University Press, vol. 8(1), pages 7-24, March.
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    Cited by:

    1. Theo Renou & René Carraz & Thierry Burger-Helmchen, 2023. "Japan’s Corporate Governance Transformation: Convergence or Reconfiguration?," Administrative Sciences, MDPI, vol. 13(6), pages 1-17, May.
    2. Theo Renou & René Carrraz & Thierry Burger-Helmchen, 2023. "Japan’s Corporate Governance Transformation: Convergence or Reconfiguration? », Administrative sciences," Post-Print hal-04110803, HAL.
    3. Ngan Dam & Dieu Hack-Polay & Mahfuzur Rahman & Ali B. Mahmoud, 2023. "Psychological Contract and Young Talent Retention in Vietnam: Development and Validation of a Hierarchical Reflective Structural Model," Businesses, MDPI, vol. 3(1), pages 1-16, January.

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    Keywords

    Management accounting; Performance measures; Constructivist learning; Socio-cognitive indicators; Managerial control; Teaching environment;
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