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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 innovation…

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: 11 September 2009

Victor J. García‐Morales, Antonio J. Verdú‐Jover and Francisco Javier Lloréns

The purpose of this paper is to take an in‐depth look at the differences in learning based on the nature of the process, analysing the influence of CEO perceptions of personal…

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Abstract

Purpose

The purpose of this paper is to take an in‐depth look at the differences in learning based on the nature of the process, analysing the influence of CEO perceptions of personal mastery, shared vision, environment and strategic proactivity on the learning level.

Design/methodology/approach

This investigation drew up a structured questionnaire to better understand how CEOs face learning issues. A series of χ2, t‐tests, Harman's one‐factor tests, correlations, and regression analyses were used. The hypotheses are tested using data from 239 firms located in Spain.

Findings

This investigation shows the influence of CEO perceptions of several strategic factors and capabilities (personal mastery, shared vision, environment and strategic proactivity) in single‐ and double‐loop learning and the influence of this learning level on organizational innovation and performance. It adds theoretical and empirical arguments to the two main learning levels in the literature.

Originality/value

The research provides empirical evidence that: personal mastery and a stable environment have a positive and significant impact on the generation of single‐loop learning; personal mastery, shared vision, ambiguous environment and strategic proactivity have a positive and significant influence on the generation of double‐loop learning; and both learning levels affect the generation of greater organizational innovation and performance.

Details

International Journal of Manpower, vol. 30 no. 6
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 8 May 2017

Bernard L. Simonin

Through a survey of firm’s experiences with strategic alliances and a structural equation modeling approach, the aim of this study is to stimulate further interest in modeling and…

Abstract

Purpose

Through a survey of firm’s experiences with strategic alliances and a structural equation modeling approach, the aim of this study is to stimulate further interest in modeling and empirical research in the area of N-loop learning. Although the concepts of single-loop and double-loop learning, in particular, are well established in the literature, limited research has been directed toward their empirical validation and finer understanding.

Design/methodology/approach

Based on a large sample of technology firms, a MIMIC model is proposed and tested with respect to the development of collaborative know-how via the adoption and conduct of different structural choices on how to deploy strategic alliances (single-loop vs double-loop approach). Results are cross-validated.

Findings

Based on the results of two structural equation models, the findings support the fit of the proposed conceptual model and the notion that, overall, the greater the extent of double-loop over single-loop learning, the higher the level of collaborative know-how derived.

Originality/value

The call for the empirical investigation of N-loop learning is met by providing an example of survey-based research. The possible benefits of “double-loop” over “single-looplearning are modeled and tested empirically.

Article
Publication date: 10 April 2017

Bernard L. Simonin

This paper aims to encourage greater clarity and stimulate further interest in thorough empirical research in the area of learning levels. The broader motivation here is to urge…

Abstract

Purpose

This paper aims to encourage greater clarity and stimulate further interest in thorough empirical research in the area of learning levels. The broader motivation here is to urge researchers to not only theorize but also undertake elaborate and much needed empirical work.

Design/methodology/approach

Part I of the study rests on a reflection and review of the literature concerned with “N-loop learning”, that is, the different hierarchical levels and stages of organizational learning.

Findings

The study provides some views and classification schemes on how to reconcile and think about different levels of learning. Some learning archetypes are identified that guide further reflection and elaboration on learning stages and hierarchies.

Originality/value

“N-loop learning” is introduced to encapsulate and systematize a vast array of views, models and levels of organizational learning. From zero learning and single-loop learning to quadruple-loop learning, a series of learning archetypes are presented. The case for a proper and clear nomenclature of learning levels is singled out. Finally, a strong case for empirical testing in this area is advocated.

Details

The Learning Organization, vol. 24 no. 3
Type: Research Article
ISSN: 0969-6474

Keywords

Article
Publication date: 1 October 1996

Robert L. Flood and Norma R.A. Romm

Introduces diversity management as managing the increased diversity of issues that confront humankind in contemporary organizational and societal affairs. Defines triple loop…

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Abstract

Introduces diversity management as managing the increased diversity of issues that confront humankind in contemporary organizational and societal affairs. Defines triple loop learning as being about the increase in the fullness and deepness of learning about the diversity of issues and dilemmas faced. Presents the contours of diversity management and triple loop learning. Sees the latter as the dénouement of single loop learning and of double loop learning. Provides a “quickmap” of the contours of diversity management and triple loop learning.

Details

Kybernetes, vol. 25 no. 7/8
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 26 August 2021

Suchitra Ajgaonkar, Netra Neelam, Abhishek Behl, Le Trung Dao and Le Dang Lang

This research examines the effects of the context on the relationship between work design, learning mechanism and total quality management (TQM). The exploratory study examines…

Abstract

Purpose

This research examines the effects of the context on the relationship between work design, learning mechanism and total quality management (TQM). The exploratory study examines the differential effects in context on how human resources and their activities are strategically managed for achieving TQM. Two theoretical frameworks – activity theory and contextual learning theory – are concurrently used for analysis. Specifically, the manufacturing companies, the authors examine are (1) technology-intensive company which has bought technology from a global foreign establishment (MU1), (2) technology-intensive companies having their own technology (MU2) and (3) labor-intensive units (MU3) of varying organizational sizes.

Design/methodology/approach

This case study-based research consists of 27 in-depth interviews with managers and employees of different hierarchies in each manufacturing unit. The authors interviewed them using semi-structured questions that were pre-validated by five senior HR experts from the manufacturing industry. Document analysis, multiple site visits and website content helped triangulation. The data are coded and analyzed using Dedoose software for qualitative research.

Findings

Activity diagrams for each manufacturing unit provides task and interaction analysis. Within and cross-case analysis address complexity and challenges of contextual reality, influences on work design and learning mechanism. HRD executives must recognize that there may be well-differentiated learning behaviors that align with organizational strategy. The learning behaviors may not be well-differentiated and become very dynamic. This dynamism may be characterized by double loop and single-loop learning feeding into each other.

Practical implications

This study provides substantial practical implications for HRD and other managers in the manufacturing sector.

Originality/value

The new theoretical framework adds to organizational behavior studies through multi-level and cross-contextual approach. It informs strategic combinations and interactions between internal and external context, and learning needs implicating work design and TQM.

Details

The TQM Journal, vol. 34 no. 1
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 2 November 2010

Seleshi Sisaye and Jacob G. Birnberg

The purpose of this paper is to apply the organizational learning framework to the management accounting literature to better understand why management accounting innovations…

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Abstract

Purpose

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.

Design/methodology/approach

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 learningsingle 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.

Findings

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.

Originality/value

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.

Details

Review of Accounting and Finance, vol. 9 no. 4
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 1 July 2006

Jane Turner, Sharon Mavin and Sonal Minocha

To critique individual learning experiences in organization, explore the role people play in inhibiting learning in organization and explore theories of individual learning as…

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Abstract

Purpose

To critique individual learning experiences in organization, explore the role people play in inhibiting learning in organization and explore theories of individual learning as “theories in use”, drawing on a metaphor of steps and dance.

Design/methodology/approach

Based on a subjective qualitative approach engaging in semi‐structured interviews with individual participants and narrative data analysis. A metaphor of “steps” and “dance” is used to analyse narrative data and theories “in use”; the “steps” imply a fixed form which constrains the individual within the confines of the job role, while the “dance” relates to a fluidity and flexibility which enables individuals to express movement and therefore learning.

Findings

Empirical data reveal a level of “not learning” in practice and raise the significance of both upward and downward feedback and questioning in learning levels. Results highlight the management‐employee relationship and the crucial role of managers in unlocking or inhibiting individual learning. In “Scriptorg” individuals are trapped in a cycle of “not learning” or at best single loop learning; new steps are inhibited by the management approach and there is no evidence of “dancing” in learning terms.

Originality/value

The paper examines theoretical insights in practice through case study exploration to highlight the significance of managers in inhibiting individual learning in organization and reinforces that practitioners should focus on interventions that unlock managerial learning, addressing the psychological and behavioural characteristics of managers, consequently enabling individuals to dance.

Details

The Learning Organization, vol. 13 no. 4
Type: Research Article
ISSN: 0969-6474

Keywords

Article
Publication date: 16 August 2011

Yueh Chuen Huang and Hui‐Chuan Shih

This is a case study paper. A major research goal of this study is to extend the existing theories of learning organization put forth in the 4I model by adding more complicated…

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Abstract

Purpose

This is a case study paper. A major research goal of this study is to extend the existing theories of learning organization put forth in the 4I model by adding more complicated ideas to it. One minor goal of this research is to show that the first stage of organizational learning, “intuiting”, is the hardest to implement when starting a learning organization. Particular attention should be paid to this step, and with the addition of adult learning theory, the possibility of facing a negative situation should be reduced. A second less important goal is to explain how to assess organizational learning, and how the flow of single‐ and double‐loop learning takes place within a learning organization.

Design/methodology/approach

This study adopted a combination of qualitative and quantitative survey methods to study the effectiveness of the new mode of transformational activity practiced in Firm A.

Findings

Statistical evidence showed that the practice was successful. It solved the issue that expertise and top managers mostly protest against learning.

Originality/value

This paper brings a new and more adaptive perspective for building a learning organization upon existing organizational learning theories. Through this case study, the integration and transformation from tacit knowledge to explicit knowledge, intuition to institution (the 4i model), and individual level to organizational level are illustrated. The practices of single‐loop and double‐loop learning are also well depicted by this study.

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