کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1000290 936975 2010 16 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Performance measurement systems and their relation to strategic learning: A case study in a software-developing organization
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Performance measurement systems and their relation to strategic learning: A case study in a software-developing organization
چکیده انگلیسی

Authors have often suggested that expert systems for measuring and assessing intangible and tangible resources fulfill strategic learning purposes. This role requires further theoretical discussion and empirical investigation since strategic learning does not automatically result from the implementation of performance measurement systems (PMS). PMS can be used for internal or external control purposes in addition their development and usage can lead to strategic learning processes. Depending on how PMS are conceptualized they can be related to different modes of learning. Thus, this article links different types of PMS enactment with specific modes of learning. Strategic learning is thereby defined as specific mode within the organizational learning approach by Bateson (1972) and Argyris and Schön (1978). Orlikowski's work on technologies (2000) provides a framework for the different types of PMS enactment. A strategic learning process initiated by the development of PMS is illustrated through a case study in the software development industry.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Critical Perspectives on Accounting - Volume 21, Issue 2, February 2010, Pages 118–133
نویسندگان
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