Performance measurement systems and their relation to strategic learning: A case study in a software-developing organization
2010 (English)In: Critical Perspectives on Accounting, Vol. 21, 118-133 p.Article in journal (Refereed) Published
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.
IdentifiersURN: urn:nbn:se:liu:diva-133967DOI: 10.1016/j.cpa.2009.08.007OAI: oai:DiVA.org:liu-133967DiVA: diva2:1065928