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

Jean Yves Le Corre, Thierry Burger-Helmchen

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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
Original languageEnglish
Article number4
Pages (from-to)572
Number of pages586
Publication statusPublished - 4 Oct 2022


  • Management accounting; performance measures; constructivist learning; socio-cognitive indicators; managerial control; teaching environment


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