Applying Balanced Scorecard to Blackboard Technology in Accounting Education

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.