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Executive flight simulator as a learning tool in new companies’ resource planning based on the balanced scorecard


  • Daniela Vidal Flores

    () (Twentieth Century Fox Home Entertainment, Ciudad de México, México)

  • Rogerio Domenge Muñoz

    (Instituto Tecnológico Autónomo de México, Ciudad de México, México)


A deficient strategic planning in new companies has produced that entrepreneurs initial decisions haven’t been the appropriate and, in the long term, consequences will be reflected in the failure of many new companies. The objective of this article is to propose an executive flight simulator that will help to identify and evaluate different strategies for the development of resources of a new manufacturing company, based on the four perspectives of the balanced scorecard that will help the user to become sensitive in the impact that this will have in the performance measures. The simulator is designed under the System Dynamics view for educational purposes in MBAs, entrepreneurship or executive development programs.

Suggested Citation

  • Daniela Vidal Flores & Rogerio Domenge Muñoz, 2017. "Executive flight simulator as a learning tool in new companies’ resource planning based on the balanced scorecard," Contaduría y Administración, Accounting and Management, vol. 62(2), pages 26-27, Abril-Jun.
  • Handle: RePEc:nax:conyad:v:62:y:2017:i:2:p:26-27

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    Executive flight simulator; Entrepreneurship; Scenario analysis; Resource development; Balanced scorecard; System dynamics;

    JEL classification:

    • C63 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computational Techniques
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • L26 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Entrepreneurship
    • M13 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - New Firms; Startups


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