liu.seSearch for publications in DiVA
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Management Accounting in a Learning Environment
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. (Accounting for Intangible Assets and Resources)
2010 (English)In: Journal of Accouting & Organizational Change, ISSN 1832-5912, E-ISSN 1839-5473, Vol. 6, no 1, 123-148 p.Article in journal (Refereed) Published
Abstract [en]

 Purpose – The purpose of this paper is to report on the findings of a study designed to understand how management accounting changes when an organization evolves in a more network-oriented direction, informed by an experiential or integrated approach to learning.

Design/methodology/approach – This paper draws on a longitudinal case study initiated by the findings from a previous action research study at a manufacturing plant, the Volvo Floby factory.

Findings – By introducing and elaborating on the concept of local management accounting system (LMAS), this paper contributes to the debate about how management accounting reacts to new organizational forms and technologies. Two types of management accounting information are identified: one corresponds to the accountability aspect of accounting – Type 1 information, while Type 2 information refers to problem solving and control. A LMAS is supportive of both local accountability, which draws on valuing skills, and of local problem solving, which relies on decision skills.

Research limitations/implications – One of the research implications of this study is that a LMAS may function as an important mechanism for innovation by explicitly integrating the holistic and the analytic dimensions of experiential learning.

Practical implications – The reported case illustrates how management accounting may facilitate process innovation in a practical setting.

Originality/value – By adopting an experiential learning methodology to develop new knowledge, the production plant studied has succeeded in creating an environment characterized by continuous innovation.

Place, publisher, year, edition, pages
Yorks, UK: Emerald Group Publishing Limited, 2010. Vol. 6, no 1, 123-148 p.
Keyword [en]
holistic learning, experiential learning, integrative learning, continuous innovation
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-63138DOI: 10.1108/18325911011025722OAI: oai:DiVA.org:liu-63138DiVA: diva2:376649
Available from: 2010-12-12 Created: 2010-12-12 Last updated: 2017-12-11

Open Access in DiVA

No full text

Other links

Publisher's full text

Authority records BETA

Schiller, Stefan

Search in DiVA

By author/editor
Schiller, Stefan
By organisation
Business AdministrationFaculty of Arts and Sciences
In the same journal
Journal of Accouting & Organizational Change
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetric score

doi
urn-nbn
Total: 35 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf