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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…

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.

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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…

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

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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…

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-loop” learning are modeled and tested empirically.

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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…

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

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Article
Publication date: 27 July 2020

Vamsee Krishna S., Sudhakara Reddy P. and Chandra Mohan Reddy S.

A third-order discrete time sigma delta modulator (SDM) is proposed with optimum performance by addressing instability and power dissipations issues, and a novel SDM…

Abstract

Purpose

A third-order discrete time sigma delta modulator (SDM) is proposed with optimum performance by addressing instability and power dissipations issues, and a novel SDM architecture is designed and verified in behavioural modelling in MATLAB/SIMULINK environment. Simulation results show that performance parameters of proposed modulator achieved SNR of 105.41 dB, SNDR of 101.96 dB and DR of 17 bits for the signal bandwidth of 20 kHz.

Design/methodology/approach

This paper describes single-loop SDM design with optimum selection of integrator weights for physiological signal processing in IoT applications.

Findings

The proposed discrete time modulator designed with 1-bit quantizer and optimum oversampling ratio proved as power efficient. Integrator scaling coefficients are generated in LabVIEW environment for pure third-order noise shaping.

Originality/value

This paper contains the novelty in the work, and it is suitable for cognitive Internet of Things applications.

Details

International Journal of Pervasive Computing and Communications, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1742-7371

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Article
Publication date: 25 October 2019

Xiangyu Liu, Chunyan Zhang, Cong Ni and Chenhui Lu

The purpose of this paper is to put forward a nvew reconfigurable multi-mode walking-rolling robot based on the single-loop closed-chain four-bar mechanism, and the robot…

Abstract

Purpose

The purpose of this paper is to put forward a nvew reconfigurable multi-mode walking-rolling robot based on the single-loop closed-chain four-bar mechanism, and the robot can be changed to different modes according to the terrain.

Design/methodology/approach

Based on the topological analysis, singularity analysis, feasibility analysis, gait analysis and the motion strategy based on motor time-sharing control, the paper theoretically verified that the robot can switch between the four motion modes.

Findings

The robot integrates four-bar walking, self-deforming and four-bar and six-bar rolling modes. A series of simulation and prototype experiment results are presented to verify the feasibility of multiple motion modes of the robot.

Originality/value

The work presented in this paper provides a good theoretical basis for further exploration of multiple mode mobile robots. It is an attempt to design the multi-mode mobile robot based on single loop kinematotropic mechanisms. It is also a kind of exploration of the new unknown movement law.

Details

Industrial Robot: the international journal of robotics research and application, vol. 47 no. 2
Type: Research Article
ISSN: 0143-991X

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Article
Publication date: 22 March 2019

Zilai Zhang, Shusheng Zang and Bing Ge

This paper aims to develop a dynamic performance model of three-shaft gas turbine for electricity generation and to study a multi-loop control strategy of three-shaft gas…

Abstract

Purpose

This paper aims to develop a dynamic performance model of three-shaft gas turbine for electricity generation and to study a multi-loop control strategy of three-shaft gas turbine for electricity generation.

Design/methodology/approach

In this paper, the dynamic performance model of the three-shaft gas turbine is established and developed. A novel approach, variable partial differential coefficient deviation linearization method is used to simulate the dynamic performance of the three-shaft gas turbine. Single-loop control system, feed-forward feedback control system and cascade system are assessed to control the engine during transient operation.

Findings

A novel approach, variable partial differential coefficient deviation linearization method is used to simulate the dynamic performance of the three-shaft gas turbine. According to the results shown, the cascade control system is most satisfactory due to its fastest response and the best stability and robustness.

Originality/value

The method of variable partial linearization is adopted to make the dynamic simulation of the model achieve higher precision, better steady state and less computation time. This paper provides a theoretical study for the multi-loop control system of a marine three-shaft gas turbine.

Details

Aircraft Engineering and Aerospace Technology, vol. 91 no. 7
Type: Research Article
ISSN: 1748-8842

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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…

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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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…

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

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