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Management control systems and organisational learning: the effects of design and use

Shu Hui Wee (Faculty of Accountancy and Accounting Research Institute, Universiti Teknologi MARA, Shah Alam, Malaysia)
Soon Yau Foong (Graduate School of Management, Universiti Putra Malaysia, Serdang, Malaysia)
Michael S.C. Tse (School of Accounting, Economics and Finance, Deakin University, Burwood, Australia)

Accounting Research Journal

ISSN: 1030-9616

Article publication date: 26 August 2014

1763

Abstract

Purpose

The purpose of this paper is to present a study on relationships between the design of management control systems (MCS), the use of MCS and organisational learning (OL).

Design/methodology/approach

This study adopted a survey method. A written questionnaire was prepared and mailed out to collect quantitative data. After analysis of the empirical results, follow-up interviews were conducted to develop a deeper understanding of the empirical results.

Findings

Findings of the study show that both the design and use of MCS are significantly associated with levels of OL activities in organisations, and the use of MCS is found to be a more influential factor in OL.

Originality/value

This paper contributes to the accounting literature by providing empirical evidence on the relative impacts of the design and use of MCS on OL activities in organisations and the interaction between the design and use of MCS in influencing OL.

Keywords

Citation

Hui Wee, S., Yau Foong, S. and S.C. Tse, M. (2014), "Management control systems and organisational learning: the effects of design and use", Accounting Research Journal, Vol. 27 No. 2, pp. 169-187. https://doi.org/10.1108/ARJ-05-2013-0026

Publisher

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Emerald Group Publishing Limited

Copyright © 2014, Emerald Group Publishing Limited

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