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The literature on organizational learning is very rich and complex. Although most research on learning suggests that it involves individual cognitive, cultural, social, and institutional changes and development, there are slight variations in terms of the number of factors various authors associate with these changes. We discuss the work of several authors as providing a contextual framework for viewing learning as involving both the adoption and diffusion of innovations.

Accounting for quality and improved organizational performance has recently received attention in management control research. However, the extent to which process innovation changes have been integrated into management control research is limited. This paper contributes to that integration by drawing from institutional adaptive theory of organizational change and process innovation strategies. The paper utilizes a 2 by 2 contingency table that uses two factors: environmental conditions and organizational change/learning strategies, to build a process innovation framework. A combination of these two factors yields four process innovation strategies: mechanistic, organic, organizational development (OD) and organizational transformation (OT).

The four process innovation typologies are applied to characterize innovations in accounting such as activity based costing (ABC). ABC has been discussed as a multi-phased innovation process that provides an environment where both the initiation and the implementation of accounting change can occur. Technical innovation can be successfully initiated as organic innovation that unfolds in a decentralized organization and requires radical change and double loop learning. Implementation occurs best as a mechanistic innovation in a hierarchical organization and involving incremental change and single loop learning. The paper concludes that if ABC is integrated into an OD or OT intervention strategy, the technical and administrative innovation aspects of ABC can be utilized to manage the organization’s operating activities.

The paper extends the organizational learning framework: Structural-Functional (SF)-single-loop or Conflictual-Radical (CR)-double-loop learning to the management accounting literature. The sociological approach of organizational learning is utilized to understand those contingent factors that can explain why management accounting innovations succeed or fail in organizations.

We view learning as enhancing an organization’s strategic competitive advantage by making it better able to adopt and diffuse innovation in respond to changes in its environment in order to manage improved performance. The success of management accounting innovations is contingent upon whether its learning process involves SF-single-loop or CR-double-loop learning to adopt and diffuse process innovation.

The paper suggests that the learning strategy that the organization chooses is the reason why some management accounting innovations are more successfully adopted than others and why some innovations are easily diffused in some organizations but not in others. We propose that the sociological approaches to learning provide an alternative framework with which to better understand the adoption and diffusion of process innovations in management accounting systems.

It has become evident that management accounting researchers need to pay particular attention to an organization’s approach to adoption and diffusion of innovation strategies, particularly when they are designing and implementing process innovation programs for an organization. According to Schulz (2001), there are two interrelated stages of the learning that can shape the outcome of the innovation process in an organization. The first stage is related to the acquisition/production (adoption) of knowledge that results in gathering information, codification, and exploration. This is followed by the second stage which is the distribution or dissemination (diffusion) processes. When these two stages – adoption and diffusion – are applied within an accounting context, they address issues that are commonly associated with the successes and/or failures of management accounting innovations.

Although innovation involves learning, the nature of the learning process does not completely describe the manner in which an innovation affects the organization. Accordingly, we suggest that the two interrelated organizational sociological dimensions of innovations processes, namely, (1) the adoption and diffusion theories of Rogers (1971 and 1995), to approach organizational learning, and (2) the SF (single loop) and CR (double loop) approaches to learning be used simultaneously to describe management accounting innovations.

When an innovation is implemented, it initially can be introduced as an incremental change, one that can be limited in both in its scope and its breadth of administrative changes. This means that situations which are most likely to benefit from its initiation can serve as the prototype for its adoption by the organization. If successful, this can be followed by systemic accounting innovations to instituting broader administrative changes within the existing accounting reporting and control systems.

The Morgan Library at Colorado State University in Fort Collins suffered catastrophic flooding as the result of a historic rain storm and flood that swept through the town on July 28, 1997. This study examines this single library's organizational disaster response and identifies the phenomena that the library's employees cited as their motivation for innovation.

Purpose – This study provides an example of a library where a pre-disaster and post-disaster organizational environment was supportive of experimentation. This influenced the employees’ capacity and motivation to create a new tool meant to solve a temporary need. Their invention, a service now called RapidILL, advanced the Morgan Library organization beyond disaster recovery and has become an effective and popular consortium of libraries.

Design/methodology/approach – This is an instrumental case study. This design was chosen to examine the issues in organizational learning that the single case of Morgan Library presents. The researcher interviewed employees who survived the 1997 flood and who worked in the library after the disaster. The interview results and a book written by staff members are the most important data that form the basis for this qualitative research.

The interviews were transcribed, and key phrases and information from both the interviews and the published book were isolated into themes for coding. The coding allowed the use of NVivo 7, a text analysis software, to search in employees’ stories for “feeling” words and themes about change, innovation, motivation, and mental models.

Three research questions for the study sought to learn how employees described their lived experience, how the disaster altered their mental models of change, and what factors in the disaster response experience promoted learning and innovation.

Findings – This study investigates how the disruptive forces of disaster can influence and promote organizational learning and foster innovation. Analysis of the data demonstrates how the library employees’ feelings of trust before and following a workplace disaster shifted their mental models of change. They felt empowered to act and assert their own ideas; they did not simply react to change acting upon them.

Emotions motivate adaptive actions, facilitating change. The library employees’ lived experiences and feelings influenced what they learned, how quickly they learned it, and how that learning contributed to their innovations after the disaster. The library's supervisory and administrative leaders encouraged staff members to try out new ideas. This approach invigorated staff members’ feelings of trust and motivated them to contribute their efforts and ideas. Feeling free to experiment, they tapped their creativity and provided adaptations and innovations.

Practical implications – A disaster imposes immediate and often unanticipated change upon people and organizations. A disaster response urgently demands that employees do things differently; it also may require that employees do different things.

Successful organizations must become adept at creating and implementing changes to remain relevant and effective in the environments in which they operate. They need to ensure that employees generate and test as many ideas as possible in order to maximize the opportunity to uncover the best new thinking. This applies to libraries as well as to any other organizations.

If library leaders understand the conditions under which employees are most motivated to let go of fear and alter the mental models they use to interpret their work world, it should be possible and desirable to re-create those conditions and improve the ability of their organizations to tap into employees’ talent, spur innovation, and generate meaningful change.

Social implications – Trust and opportunities for learning can be central to employees’ ability to embrace change as a positive state in which their creativity flourishes and contributes to the success of the organization. When leaders support experimentation, employees utilize and value their affective connections as much as their professional knowledge. Work environments that promote experimentation and trust are ones in which employees at any rank feel secure enough to propose and experiment with innovative services, products, or workflows.

Originality/value – The first of its kind to examine library organizations, this study offers direct evidence to show that organizational learning and progress flourish through a combination of positive affective experiences and experimentation. The study shows how mental models, organizational learning, and innovation may help employees create significantly effective organizational advances while under duress.

An original formula is presented in Fig. 1.

This paper aims to look at the implementation of project-funded research governance and its potential to induce organisational learning on responsible research and innovation (RRI). This paper analysed what types of organisational learning and change can take place within organisations of an Europe-funded project and to what extent. This paper examined whether and how change occurs and how it is shaped and co-produced with other orderings.

The paper is based on materials and evidence collected while working on the internal evaluation of a Horizon 2020-funded project. Analysis of the results of the mixed methods evaluation design was used to characterise occurrences of organisational learning and change.

The authors identified different forms of learning (single-loop learning, double-loop learning, reflexive and reflective learning and situational learning). The extent of learning that could lead to long-lasting organisational change was limited. This was due to the project-based and organisational design, the key-based definition of RRI and the indeterminacy of what constitutes learning and change – both at the level of funding and performing the project. For organisational change to occur, the authors argue for governance mechanisms based on reflexive learning that consider a range of structural conditions and measures.

Organisational learning plays an important role in change processes, which has so far been given too little consideration concerning the governance and implementation of RRI through project-based funding. The authors argue for a restructuring of governance and funding mechanisms to create more space for reflexivity and learning.

The primary purpose of this research is to review and discuss the potential associations among strategic change, organisational learning, and firm performance, and to propose a conceptual model to investigate such relationships.

The literature on the strategic change‐performance relationship was explored with the emphasis on elaborating the effects of frequency of strategic change on firm performance. In addition, a moderating role of organisational learning on such a relationship is introduced.

From the literature review, it is proposed that the relationship between strategic change and firm performance is an inverted U‐shape. Extremely frequent and infrequent strategic changes are deemed to be detrimental to firm performance. However, the research reveals that the strategic change‐performance relationship may alter due to the moderation of organisational learning.

Given the conceptual nature of this paper, a review of relevant literature and a conceptual model are presented with suggestions for future empirical study. This paper also extends the strategic change‐performance research by advocating an inverted U‐shape relationship as one plausible explanation for inconsistent findings found in past literature.

Managers should try to understand their organisations and implement an appropriate level of strategic change in order to maximise the firm's overall performance. In addition, a significant role of organisational learning in supporting firms to manoeuvre in today's increasingly dynamic and competitive environment is highlighted to managers.

This paper attempts to explain: why firms might attain different levels of performance provided that they undergo various degrees of strategic change (in terms of frequency); and what factors contribute to the variations in organisational performance among firms that have undertaken the same number of strategic changes during a given period of time.

The history of Organizational Development (OD) reveals a much older tradition of organizational science than the conventional wisdom would suggest. By the 1960s and 1970s OD became self‐confident and dynamic. This period was not only highly experimental but established the principles of OD for much of the twentieth century. By the end of the twentieth century new images of OD had occurred and much of the earlier thinking had been transformed. This review illustrates some examples under a series of themes that have had a major impact on the discipline of OD and on the wider thinking of organizational theorists and researchers.

The purpose of this paper is to apply the organizational learning framework to the management accounting literature to better understand why management accounting innovations succeed or fail in organizations.

A theoretical framework integrating diffusion and organization learning theories is developed. Diffusion theory is used to describe the process whereby the innovation is implemented. Argyris' and Argyris and Schon's theory of organizational learning is used to describe the type of learning – single loop or double loop – required by the innovation. Finally, the works of Attewell, and of Schulz relating to organizational learning, and of Rogers and of Sandberg relating to adoption and diffusion theories, were utilized to identify and understand the potential pitfalls faced by managements implementing an accounting innovation.

The paper advances the notion that an organization's approach to learning and innovation should be of interest to management accounting researchers. The single‐loop (incremental/organizational development (OD)) and the double‐loop (radical/organizational transformation (OT)) learning influences the adoption (stage one) and diffusion (stage two) strategies that are appropriate for the design and implementation of management accounting innovations.

The paper makes an important contribution to the behavioral accounting literature by integrating sociological diffusion and organizational learning behavior literatures and relating them to management accounting research.

Organizational learning and unlearning is a popular and important topic in business as well as academia. Even though there is a plethora of studies on organizational learning, surprisingly little is known about the conceptualization and operationalization of organizational unlearning. The purpose of this paper is to discuss organizational unlearning based on the organizational change and memory literature enhancing the organizational learning and change scholarship.

It is argued that unlearning is conceptualized as organizational memory eliminating, and is operationalized as changing beliefs and routines covariates in organizations. This is followed with a discussion of unlearning types, specifically, reinventive, formative, operative and adjustive, which are contingent on the environmental conditions. Finally, future research suggestions are proposed to leverage understanding on unlearning in the literature.

Shows that organizations first need to unlearn established beliefs and methods which have created rules and competency traps, in order to be receptive to new market and technology information.

This paper is of value in shedding light on the unlearning concept based on the organizational memory and change literature.

In recent times, progression of technology and growing demands of customers have substantially influenced the services sector to introduce fast real-time mechanisms for providing up-to-mark services. To meet these requirements, organizations are going to change their end-user operating systems but success rate of change is very low. The purpose of this paper is to address one of the practitioners’ complaint “no one tells us how to do it” and uncovers the indirect effects of knowledge management (KM) strategies: personalization and codification, toward organizational change via organizational learning and change readiness. The current study also highlights how organizational learning and change readiness are helpful to reduce the detrimental effects of organizational change cynicism toward success of a change process.

Temporal research design is used to get the appropriate responses from the targeted population in two stages such as pre-change (Time-1) and post-change (Time-2). In cumulative, 206 responses have been obtained from the banking sector of Pakistan.

The results of the current study are very promising as it has been stated that KM strategies have an indirect effect on successful organizational change through organizational learning and change readiness. Moreover, change cynicism has a weakening effect on a change process and can be managed through effective learning orientation of employees and developing readiness for change in organizations.

Change agents have to use an optimal mix of personalization and codification strategies to develop learning environment and readiness for change in organizations that are beneficial for implementing a change successfully. Moreover, change readiness and organizational learning in the context of change are equally beneficial to reduce organizational change cynicism as well.

This study is introducing a unique model to initiate a change with the help of KM strategies, organizational learning and readiness for change.