Applying Balanced Scorecard to Blackboard Technology in Accounting Education

Applying Balanced Scorecard to Blackboard Technology in Accounting Education

Assion Lawson-Body, Lori Willoughby, Laurence Lawson-Body
Copyright: © 2022 |Volume: 18 |Issue: 1 |Pages: 19
ISSN: 1548-3908|EISSN: 1548-3916|EISBN13: 9781799893646|DOI: 10.4018/IJTHI.300281
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MLA

Lawson-Body, Assion, et al. "Applying Balanced Scorecard to Blackboard Technology in Accounting Education." IJTHI vol.18, no.1 2022: pp.1-19. http://doi.org/10.4018/IJTHI.300281

APA

Lawson-Body, A., Willoughby, L., & Lawson-Body, L. (2022). Applying Balanced Scorecard to Blackboard Technology in Accounting Education. International Journal of Technology and Human Interaction (IJTHI), 18(1), 1-19. http://doi.org/10.4018/IJTHI.300281

Chicago

Lawson-Body, Assion, Lori Willoughby, and Laurence Lawson-Body. "Applying Balanced Scorecard to Blackboard Technology in Accounting Education," International Journal of Technology and Human Interaction (IJTHI) 18, no.1: 1-19. http://doi.org/10.4018/IJTHI.300281

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Abstract

The objective of this study is to use balanced scorecard (BSC) to measure the performance of accounting students when instructors utilize Blackboard to teach courses. A framework was designed to show the relationships between the BSC's four interrelated business perspectives and the use of Blackboard in accounting education. Content analysis was used to process in-depth interview data that were collected from 13 accounting students of a college of business in the US. The results show that three of the four Blackboard-supported BSC perspectives (internal process, student value proposition, and financial) have an impact on accounting students' academic performance. However, the impact of the fourth Blackboard-supported BSC perspective (learning and innovation) on accounting students' academic performance is different because the accounting career is a continuous learning endeavor. The changing and evolving nature of the Blackboard technology does not fit into the evolution of accounting principles, regulations, and laws.