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Performance measurement systems and their relation to strategic learning: A case study in a software-developing organization
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. (Business Administration, Management Control)ORCID iD: 0000-0002-6341-2593
2010 (English)In: Critical Perspectives on Accounting, Vol. 21, 118-133 p.Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
2010. Vol. 21, 118-133 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-133967DOI: 10.1016/j.cpa.2009.08.007OAI: oai:DiVA.org:liu-133967DiVA: diva2:1065928
Available from: 2017-01-17 Created: 2017-01-17 Last updated: 2017-01-24

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
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  • Other style
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Language
  • de-DE
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  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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  • text
  • asciidoc
  • rtf