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Performance measurement systems and their relation to strategic learning: A case study in a software-developing organization
Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Företagsekonomi. Linköpings universitet, Filosofiska fakulteten. (Business Administration, Management Control)ORCID-id: 0000-0002-6341-2593
2010 (Engelska)Ingår i: Critical Perspectives on Accounting, Vol. 21, s. 118-133Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

Authors have often suggested that expert systems for measuring and assessing intangible andtangibleresourcesfulfillstrategiclearningpurposes. 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.

Ort, förlag, år, upplaga, sidor
2010. Vol. 21, s. 118-133
Nationell ämneskategori
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:liu:diva-133967DOI: 10.1016/j.cpa.2009.08.007OAI: oai:DiVA.org:liu-133967DiVA, id: diva2:1065928
Tillgänglig från: 2017-01-17 Skapad: 2017-01-17 Senast uppdaterad: 2017-01-24

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Fried, Andrea
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