Applying Balanced Scorecard to Blackboard Technology in Accounting Education

Assion Lawson-Body, Lori Willoughby, Laurence Lawson-Body

OAI: oai:igi-global.com:300281 • DOI: 10.4018/IJTHI.300281

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.