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Book part
Publication date: 12 April 2012

Seleshi Sisaye and Jacob G. Birnberg

The literature on organizational learning is very rich and complex. Although most research on learning suggests that it involves individual cognitive, cultural, social…

Abstract

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.

Details

An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
Type: Book
ISBN: 978-1-78052-734-5

Book part
Publication date: 6 May 2003

Seleshi Sisaye

Accounting for quality and improved organizational performance has recently received attention in management control research. However, the extent to which process

Abstract

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.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-84950-207-8

Abstract

Purpose

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.

Approach

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.

Findings

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.

Originality

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.

Research limitations/implications

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.

Practical implications

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.

Article
Publication date: 23 June 2021

Constance Elizabeth Kampf, Charlotte J. Brandt and Christopher G. Kampf

The purpose is to explore how the process of action research (AR) can support building legitimacy and organizational learning in innovation project management and…

Abstract

Purpose

The purpose is to explore how the process of action research (AR) can support building legitimacy and organizational learning in innovation project management and portfolio practices in merger contexts.

Design/methodology/approach

Meta-reflection on method issues in Action Research through an action research case study with an innovation group during an organizational change process. This case demonstrates an example of an action research cycle focused on building practitioner legitimacy rather than problem-solving.

Findings

Key findings include (1) demonstrating how AR can be used for building legitimacy through visualizing the innovation process, and embedding those visuals in top management practices of the organization; and (2) demonstrating how AR can work as an organizational learning tool in merger contexts.

Research limitations/implications

This study focuses on an action research cooperation during a two-and-a-half-year period. Thus, findings offer the depth of a medium term case study. The processes of building legitimacy represent this particular case, and can be investigated in other organizational contexts to see the extent to which these issues can be generalized.

Practical implications

For researchers, this paper offers an additional type of AR cycle to consider in their research design which can be seen as demonstrating a form of interplay between practitioner action and organizational level legitimacy. For practitioners, this paper demonstrates a connection between legitimacy and organizational learning in innovation contexts. The discussion of how visuals were co-created and used for building legitimacy for an innovation process that differs from the standard stage gate model demonstrates how engaging in AR research can contribute to developing visuals as resources for building legitimacy and organizational learning based on connections between theory and practice.

Originality/value

This case rethinks AR practice for innovation project management contexts to include legitimacy and organizational learning. This focus on legitimacy building from organizational learning and knowledge conversion contributes to our understanding of the soft side of innovation project management. Legitimacy is demonstrated to be a key concern for innovation project management practices.

Details

International Journal of Managing Projects in Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8378

Keywords

Article
Publication date: 4 January 2021

Marte C.W. Solheim and Sigrun Marie Moss

The purpose of this paper is to explain how theories of inter-organizational learning can create new insights and nuances to how processes of intra-organizational learning

Abstract

Purpose

The purpose of this paper is to explain how theories of inter-organizational learning can create new insights and nuances to how processes of intra-organizational learning come about in a single, complex and multi-sited organization.

Design/methodology/approach

A constructivist thematic analysis of the “Handbook of Feminist Foreign Policy” produced by the Swedish Ministry of Foreign Affairs (SMFA) is completed, exploring the organization’s own presentation of the complex learning processes that took place when implementing the new policy in 2014.

Findings

The literature on inter-organizational learning has a so far unexplored explanatory potential to understand learning processes that take place in complex, multi-sited organizations. This case demonstrates why and how this potential is relevant to exploit. Five themes are constructed from the analysis; four pointing out how gender mainstreaming is spread throughout the different parts of the organization and one detailing how the learning process has provided the SMFA knowledge exportable to other organizations.

Originality/value

Due to the complexity in large, multi-sited organizations today, this paper argues what is classically understood as solely inter-organizational processes could also apply to a single organization, as the learning processes this engages in, transitions intra- and inter-organizational learning. The study advances current understandings through exploring mechanisms of gender mainstreaming.

Details

The Learning Organization, vol. 28 no. 2
Type: Research Article
ISSN: 0969-6474

Keywords

Article
Publication date: 2 February 2015

Jane Lucia Silva Santos and Andrea Valéria Steil

This paper aims to describe and analyze organizational learning processes and power dynamics during the adoption and use of an information system (IS) at a Brazilian…

Abstract

Purpose

This paper aims to describe and analyze organizational learning processes and power dynamics during the adoption and use of an information system (IS) at a Brazilian public organization.

Design/methodology/approach

A case study was chosen as the research method. Data were gathered from documents and interviews with key informants.

Findings

The results indicate the existence of two learning cycles during the adoption of the IS at the organization. In the first cycle, learning occurred only at the individual level. In the second cycle, cognitive and social processes of individual and group learning were associated with power dynamics, enabling learning at the organizational level. These results reveal a relationship between the organizational learning process and the specific modes of power, notably discipline, influence, force and domination.

Originality/value

The study presents empirical evidence about the conceptual relation between the organizational learning process and different forms of power in organizations. There has been limited empirical research on this topic worldwide to date, and none in the context of Brazilian organizations published in Brazil or abroad.

Details

The Learning Organization, vol. 22 no. 2
Type: Research Article
ISSN: 0969-6474

Keywords

Article
Publication date: 12 October 2012

Aruna B. Bhat, Neha Verma, S. Rangnekar and M.K. Barua

This paper aims to explore the independent and interactive leadership style and team processes on organisational learning in an Indian context.

5338

Abstract

Purpose

This paper aims to explore the independent and interactive leadership style and team processes on organisational learning in an Indian context.

Design/methodology/approach

The methodology used is survey based. Primary data were collected from 36 Indian manufacturing sector executives and in total there were three teams (n=11, n=13 and n=12).

Findings

It was found that overall leadership style and transactional leadership had significant positive impact on organisational learning. Furthermore, team processes like cohesion and support and confrontation and problem solving were also found to be important predictors of organisational learning. The interactive effect of independent variables on dependent variable was also positive and significant.

Research limitations/implications

Discussions are performed and conclusions are drawn in the light of existing literature. The study bears implications for researchers to take on similar research in other contexts.

Practical implications

The study bears significant implications for executives working in manufacturing organisations. It is suggested that transactional leadership style should be employed to contribute towards organisational learning in such firms. Moreover, the use of team processes will also help in enhancing learning at the team and organisational levels.

Originality/value

This paper identifies two significant criterion variables to predict organisational learning. It is a pioneering effort to use team processes and leadership style together as predictors of organisational learning in Indian context.

Details

Team Performance Management: An International Journal, vol. 18 no. 7/8
Type: Research Article
ISSN: 1352-7592

Keywords

Article
Publication date: 25 May 2010

Siu Loon Hoe and Steven McShane

The topic of organizational learning is populated with many theories and models; many relate to the enduring organizational learning framework consisting of knowledge…

2319

Abstract

Purpose

The topic of organizational learning is populated with many theories and models; many relate to the enduring organizational learning framework consisting of knowledge acquisition, knowledge dissemination, and knowledge use. However, most of the research either emphasizes structural knowledge acquisition and dissemination as a composite construct, or focuses solely on the structural aspect of knowledge acquisition and dissemination. The primary objective of this study is to develop and test a model of organizational learning that incorporates both structural and informal knowledge acquisition and dissemination and as separate processes. The predictors of these processes are also proposed

Design/methodology/approach

A model of organizational learning that incorporates both structural and informal knowledge acquisition and dissemination constructs, along with three predictors of these organizational learning constructs were developed and quantitatively tested.

Findings

An inference to the research questions and hypotheses suggests that informal knowledge acquisition and dissemination have significant paths to market knowledge use, whereas structural knowledge acquisition and dissemination have, at best, a weak association with market knowledge use. Although the results were based on exploratory analysis, they provide tentative quantitative evidence that informal knowledge processes are at least as important as structural knowledge processes in market‐based organizational learning.

Originality/value

While the hypothesized model did not satisfy the goodness‐of‐fit tests, data‐driven exploratory analysis helped to refine two separate structural and informal models for future testing. The statistical explanation provided and procedures used to remedy the non‐fit issues should help future researchers to deal with structural equation‐modeling issues when similar non‐fit problems arise.

Details

The Learning Organization, vol. 17 no. 4
Type: Research Article
ISSN: 0969-6474

Keywords

Article
Publication date: 20 January 2012

Miguel Hernandez‐Espallardo, Francisco‐Jose Molina‐Castillo and Augusto Rodriguez‐Orejuela

This study aims to extend the proposal of Holmqvist with regard to organisational processes of learning and their impact on firm performance.

1478

Abstract

Purpose

This study aims to extend the proposal of Holmqvist with regard to organisational processes of learning and their impact on firm performance.

Design/methodology/approach

Based on a survey of 187 firms, the paper shows that certain organisational processes of learning are related to innovation performance. Further, it investigates the moderating role of product radicalness on such relationships.

Findings

Based on a survey of 187 firms, the paper shows that certain organisational processes of learning are related to innovation performance. Further, it investigates the moderating role of product radicalness on such relationships and proves that the other two types of organisational learning processes are not related to innovation performance.

Originality/value

The innovation performance of collaboration between firms has not received a great deal of attention in the literature. This research paper offers some guidelines on how to obtain great advantages from this collaboration.

Details

European Journal of Innovation Management, vol. 15 no. 1
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 3 August 2010

Yen‐Tsung Huang

Facing increasing global competition, firms must ceaselessly acquire new knowledge and enhance their capabilities in response to rapidly changing customer requirements…

2815

Abstract

Purpose

Facing increasing global competition, firms must ceaselessly acquire new knowledge and enhance their capabilities in response to rapidly changing customer requirements. Amidst the varying collaborative relationships that occur between firms, it is particularly important for firms to learn from international joint ventures. However, few existing studies have explored this issue empirically. Rooted in the organizational learning perspective, this study seeks to investigate the learning intent, learning process and learning outcomes of host parent companies taking part in international joint ventures, and to propose and verify a theoretical model of learning for host parent companies.

Design/methodology/approach

The study used Taiwanese firms as research objects and employed the survey method to collect sample data. In total, 64 international joint ventures involving Taiwanese firms were collected and analyzed. The objective of this study was to examine the relationships between latent constructs, such as learning intent, learning process and learning outcome. Thus, the structural equation modeling approach was adopted to test the theoretical model. However, the sample size used in this study was small, so the partial least squares (PLS) method was employed.

Findings

The empirical results showed that a parent company's learning outcome is affected by the interaction between the parent company and the joint venture, as well as the internal knowledge integration capacity of the parent company. The interaction between the parent company and the joint venture will simultaneously drive the parent's intra‐organisational knowledge integration. Moreover, the parent company's strategic intent to learning from the joint venture will affect the parent company's knowledge integration, along with the interaction between the parent company and the joint venture. Likewise, the parent company's learning intent will affect its evaluation of the joint venture's knowledge, while further influencing its intra‐organizational knowledge integration.

Originality/value

The paper combines the perspectives of learning intent, learning process and learning outcomes in order to propose and test empirically a model that explains how the host parents of developing countries enhance their knowledge and capabilities by means of international joint ventures. Thus, the study attends to the deficiency of the literature in addressing the field of learning through international joint ventures. It also provides some insights and suggestions for firms that regard alliance strategy as a learning opportunity for enhancing a firm's knowledge base and organizational capabilities.

Details

Journal of Business & Industrial Marketing, vol. 25 no. 6
Type: Research Article
ISSN: 0885-8624

Keywords

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