Sisaye and Birnberg (2010a, 2010b) have described the extent and scope of the innovations dimensions as the degree to which learning has affected the organizational structures and processes of the organization. Within this framework, extent has been defined as the degree to which the innovation affects the organization's management accounting administrative structures, systems, and behaviors of members or units within the organization. Extent is synonymous with the two types of learning identified by Argyris and Schon (1978) discussed earlier. Thus, the learning in the extent dimension varies from a technical change within an existing system (single loop) to the adoption of an entirely new administrative system (double loop). While this continuum extends from technical changes that affect a single process or task to administrative changes that affect organization-wide systems and structures, we will treat them as though they are dichotomous. As indicated earlier (Chapter 2), extent is associated with two types of learning: single loop (technical change within an existing system, i.e., gradual-incremental) and double loop (the adoption of an entirely new system, i.e., radical-transformational) (Argyris & Schon, 1978, 1996).
Sisaye, S. and Birnberg, J.G. (2012), "Chapter 3 The Extent and Scope Dimensions of Process Innovations", Sisaye, S. and Birnberg, J.G. (Ed.) An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems (Studies in Managerial and Financial Accounting, Vol. 24), Emerald Group Publishing Limited, Bingley, pp. 41-50. https://doi.org/10.1108/S1479-3512(2012)0000024007Download as .RIS
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