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Management control – increasingly a case of e-learning?
Linköping University, Department of Management and Engineering, Economic Information Systems. Linköping University, The Institute of Technology.
2011 (English)Conference paper (Refereed)
Abstract [en]

Traditionally, management control has been a question of reporting and analysis of (monetary) data. Management has been a realm for visioning, boundary-setting and dialogue. The increasing use of computers in organizational administration – and actual performance of organizational tasks – has lead to an increased availability of (nonmonetary) data, that could be used to support “fact-based” management - and perhaps help controllers become more business relevant, when viewed from line management and grassroots perspectives. It is not obvious that this has led to an actual change in what constitutes management, or even how management control is actually enacted and experienced. Partly as a response to this, partly as an attempt to turn the e-learning hype into something useful, some organizations are now attempting to use the power of digitization and the pervasiveness of computers in contemporary life as ingredients in a novel way for management control purposes. E-learning is designed to instil awareness of, and knowledge in, top-management-approved corporate values and practices and combined with e-quizzes. Thus, management directives asking employees to study and accept particular values and practices can now be realized to a greater degree, and the actual employee attention and retention of such messages can be easily monitored. How much of the novel – and successful – image of this addition to the management control repertoire remains after closer scrutiny? In this article, I present my attempts to investigate such systematic attempts to employ e-learning and e-based monitoring of e-learning for management control purposes.

Place, publisher, year, edition, pages
2011. 1-5 p.
Keyword [sv]
Management control, e-learning, innovation
National Category
Business Administration
URN: urn:nbn:se:liu:diva-74244OAI: diva2:481751
NFF 2011
Available from: 2012-01-26 Created: 2012-01-22 Last updated: 2012-01-26Bibliographically approved

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Westelius, Alf
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