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Actors of territories faced with new managerial innovations have to develop new knowledge and behaviours to seize these innovations and create a vision of the territory. This is part of what we call governance learning: the ability of individuals to create new knowledge and behaviour for collective action within the territory. The purpose of this chapter is to explore this concept.

Drawing from a case study of a periurban territory in France, we analyse how the board members of a Community of Communes can learn to work together, articulating organisational learning theories, actor-network theory and the concept of organisational myths.

We explore the enrolment process necessary to ‘build’ the network and interest them in using the innovation; identify three types of governance learning that turn the network into a collective: sensemaking, instrument-seizing and sensegiving; show how these myths are necessary to turn collective knowledge into organisational knowledge.

With both a behavioural and evolutionary approach to governance, we show that power, relationships and learning processes are tightly intertwined within the governance networks. Our use of organisational learning theory also demonstrates how it can be used in a more systematic way to describe the learning processes witnessed in governance situations.

This research brings new light to the understanding of how territorial governance can be developed and how managerial innovations can provoke learning situations and more specifically how stakeholders learn to define common goals and a shared vision of their territory to enable collective action.

This chapter describes a service learning (SL) project implemented in an upper-level undergraduate Cost Accounting course to enhance the coverage of costing concepts. Employing a variation of Lafond, Leauby, and Wentzel (2017) SL task, students actively gather cost data for a business venture by preparing peanut butter and jelly sandwiches which are then donated to a local soup kitchen. Comparison of scores on pre- and post-tests suggests that the SL assignment enhances students’ understanding of key cost accounting concepts. More specifically, improvements in mean post-test scores proved significantly greater in the experimental group after completion of the SL activity than in the control group. Feedback further suggests that students appreciated the opportunity to engage in SL by helping others less fortunate. Active SL tied to course objectives meets The Association to Advance Collegiate Schools of Business (AACSB, 2013) suggestions for honing students’ critical thinking skills, while also helping to instill SL values in future business leaders.

This chapter provides an innovative way to introduce a series of managerial assignments that will allow students to take an example of a real company that interests them and answer questions designated by the instructor. The assignments are individualized to let students choose their area of interest and apply accounting concepts. At the same time, the instructor formulates questions for students to answer based on the materials covered. This chapter also provides an implementation process and student feedback.

The aim of this chapter is to highlight the role of organizational reflectiveness as a possible enabler for innovation. In order to support the process of innovation, we need to understand organizational learning on a more detailed level, including reflection as an elemental sub-process in experiential, transformational, and action learning.

We present a tool and preliminary empirical findings for measuring an organization’s level of reflectiveness. We also provide some preliminary empirical results regarding whether reflectivity results in the generation of new innovations relating to work practices and processes.

The chapter fills two research gaps, and in doing so contributes to measuring and controlling organizational learning and innovation activities. First, we complement the existing conceptualization of reflective practice by utilizing the management control system (MCS) (Malmi & Brown, 2008) in the analysis of reflectiveness on the organization level. Finally, in the conclusion, we present reflective practice as a potential concept and practical tool for enhancing the interactive use of MCS. The interactive use of MCS has been recognized for its potential in boosting learning, creativity, and innovations in certain contexts (Davila, Foster, & Oyon, 2009), but so far the definitions for interactive use remain descriptive and varied among management accounting theorists.

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 study this chapter reports focuses on how network theory contributes to the understanding of the internationalization process of SMEs and measures the effect of network capability on performance in international trade and has three research objectives.

The first objective of the study relates to providing new insights into the international market development activities through the application of a network perspective. The chapter reviews the international business literature to ascertain the development of thought, the research gaps, and the shortcomings. This review shows that the network perspective is a useful and popular theoretical domain that researchers can use to understand international activities, particularly of small, high technology, resource-constrained firms.

The second research objective is to gain a deeper understanding of network capability. This chapter presents a model for the impact of network capability on international performance by building on the emerging literature on the dynamic capabilities view of the firm. The model conceptualizes network capability in terms of network characteristics, network operation, and network resources. Network characteristics comprise strong and weak ties (operationalized as foreign-market entry modes), relational capability, and the level of trust between partners. Network operation focuses on network initiation, network coordination, and network learning capabilities. Network resources comprise network human-capital resources, synergy-sensitive resources (resource combinations within the network), and information sharing within the network.

The third research objective is to determine the impact of networking capability on the international performance of SMEs. The study analyzes 11 hypotheses through structural equations modeling using LISREL. The hypotheses relate to strong and weak ties, the relative strength of strong ties over weak ties, and each of the eight remaining constructs of networking capability in the study. The research conducts a cross-sectional study by using a sample of SMEs drawn from the telecommunications industry in Ireland.

The study supports the hypothesis that strong ties are more influential on international performance than weak ties. Similarly, network coordination and human-capital resources have a positive and significant association with international performance. Strong ties, weak ties, trust, network initiation, synergy-sensitive resources, relational capability, network learning, and information sharing do not have a significant association with international performance. The results of this study are strong (R2=0.63 for performance as the outcome) and provide a number of interesting insights into the relations between collaboration or networking capability and performance.

This study provides managers and policy makers with an improved understanding of the contingent effects of networks to highlight situations where networks might have limited, zero, or even negative effects on business outcomes. The study cautions against the tendency to interpret networks as universally beneficial to business development and performance outcomes.

Introductory accounting courses have the dual objectives of teaching the fundamentals of financial and managerial accounting and creating the environment in which students develop positive attitudes toward the discipline. This study examines the extent to which there are differences in effectiveness in attaining each of these objectives under the financial accounting approach to introductory accounting versus a principles of accounting approach. We analyzed attitudes and quiz scores for non-accounting majors in a managerial accounting class as during the period of a curriculum change. Results indicate that student attitudes toward accounting as a discipline were largely unaffected. Student attitudes toward accounting as a factor affecting their careers after graduation were significantly more positive. There were no differences in quiz scores in the managerial accounting course. These findings suggest that although the financial accounting approach is more efficient, it is equally effective with respect to content delivery and more effective with respect to promoting the importance of accounting to careers.

The subject area of the assignment is cost accumulation. This instructional tool enhances coverage of cost accumulation topics in graduate level Introductory to Management Accounting courses.

The assignment entails visiting a small business and interviewing the owner to learn about the company’s process for determining costs of products and/or services. Such active learning hones leadership and critical thinking skills by requiring students to employ interviewing and listening techniques as they act as business advisors to discuss cost accumulation processes with small business owners. The assignment provides flexibility since a range of business types can be used from a landscaping business operated out of one’s garage to a mid-size manufacturing company.

Students see how a small business accumulates costs and gain experience analyzing the effectiveness of cost accumulation systems and providing recommendations.

A list of supplementary materials is included, covering teaching notes, assessment data, and grading rubrics.

Student feedback suggests that students value the opportunity to engage in a realistic exercise that allows them to draw linkages between textbook material and the real world, while also acting in a consulting role to apply class concepts to small businesses. Furthermore, assessment data based on grading rubrics indicate that all students meet or exceed instructor expectations, thus increasing the viable use of this course project.

The chapter explores project management in action in a large public research organisation – NLAT – which decided to change its internal organisation from team- to project-based organisation a few years ago. Because they focus on the realisation of a particular set of tasks for a specific client, project management practices are oriented towards optimising the process of providing clients with answers and solutions. Based on a systematic and comparative analysis of eight NLAT projects, the chapter reports technological success as project achievements, but at the same time the systematic violation of project management principles. Three elements have been identified as enhancing learning, cumulated knowledge and competencies: low project core staffing levels, which lead to the circulation of engineers and researchers around different projects; the building and managing of thematic projects and the encouragement of ‘bricolage’ as a project management style.

The process of global leadership development remains a challenging theoretical problem in the field of global leadership. To help address this issue, we develop a theoretically grounded process model of global leadership competency development that addresses the dynamics involved in the adoption and enhancement of intercultural competencies associated with global leadership. We do this by integrating theoretical constructs associated with competency development from the adult learning and development, cognitive-behavior therapy, global leadership development, leadership development, organizational development, and social learning theory literatures. The resulting model includes testable propositions – a critical feature that existing global leadership development process models currently lack. Our chapter concludes with a discussion of the implications of the model for future research and practice.