The approach in this study is predominantly conceptual, with empirical and exploratory findings derived from measuring the level of reflectiveness in three organizations. The study enhances the understanding of management control based on the theoretical notion of multilevel reflection on a practice-based level. Empirically, reflective practices are often studied as a learning phenomenon on the individual and collective levels. However, such an approach generally does not incorporate managerial pragmatism regarding the causes of institutionalized learning or the means of managerial control for enabling reflection and, in consequence, innovations.
The authors are grateful to the REFINNO research team, Prof. Petri Suomala, D.Ed., Kati Tikkamäki, MSc., Minna Saunila, PhD., Juhani Ukko, and Sanna Vauranoja for the insightful and constructive academic discussions and joint efforts in the case interventions. They have enabled the multidisciplinary development of the interpretation of reflective practice, combined with ideas of management control. We are also grateful for the valuable feedback from the 7th Conference on Performance Measurement and Management Control in Barcelona. Moreover, funding by the Finnish Agency for Technology has enabled the research project underlying this publication.
Hildén, S., Pekkola, S. and Rämö, J. (2014), "Measuring reflectiveness as innovation potential – Do we ever stop to think around here?", Performance Measurement and Management Control: Behavioral Implications and Human Actions (Studies in Managerial and Financial Accounting, Vol. 28), Emerald Group Publishing Limited, Bingley, pp. 177-202. https://doi.org/10.1108/S1479-351220140000028015
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