Games People Play October 6, 2010 at 3:11 am

Games make learning both fun and competitive while allowing for complex financial practices to be simplified. To illustrate how games can be used in open book management, assume that Northside Building Systems, a manufacturer of steel doors and frames, has decided to implement open-book management concepts. One of its key department is Assembly.

Assembly is responsible for combining components of various models of doors and frames into finished products. Most of the components that are required for assembly are manufacturer in other departments of the company. Assembly employees consist of one manager and 10 workers. All workers are highly skilled in the technical aspectsof assembling door and frame components; however none of the workers knows anything about financial management or accounting techiques. For these workers, the game must begin with very simple accounting principles. The outcomes of the game, as determined by financial and nonfinancial performance measurements, must be easy to comprehend and must be easily related to motivation for establishing the game, for example, to maximize firm profit, maximize customer satisfaction , and maximize shareholder value.

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