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Evaluates the hypothesis that the real‐world political system constitutes a complex adaptive learning system. Abstracts relevant parameters of this system to create a computer model, which is utilized to generate data for a singular predictive instance (SPI) of systemic learning: warfare frequencies. Compares these data with corresponding real‐world empirical data for this SPI. A finding that the two sets of data are closely correlated allows for extrapolation of model systemic findings to the real‐world system. Discovers that the data support the hypothesis that the real‐world system is, indeed, a complex adaptive learning system.

The metaphor which is central to all of the activities at the Centre for Systemic Development at the University of Western Sydney, Hawkesbury, is that of the critical learning system (CLS), a construct developed as the framework for the systemic education of students in the School of Agriculture and Rural Development at Hawkesbury. CLSs are construed as coherent groups of individuals who are co‐operating together, in learning how to learn collectively to deal with complex matters which are relevant to their own sustainable development as organizations (or more typically, organizational units). The action researching processes common to the centre’s research and consultancy activities, its postgraduate curricula, and its own management practices, are all grounded in experiential learning principles and practices as informed by systems theories and philosophies. The research/consultancy staff and the postgraduate students work together in collaboration with “real‐world” clients who are committed to the sustainable development of their own organizations and/or communities, while bringing a CLS perspective to their programmes and projects. From this CLS perspective, the crucial competences for all those concerned with the sustainable development of organizations, are to understand, create and use CLSs as their vehicles for informed change about, and in, a complex world. Addresses the logic, concepts and methods of the CLS approach, as a contribution to debates about the utility of the learning organization approach to development.

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.

The purpose of this paper is to explain how to reduce transaction cost in corporate governance by subjecting it institutionally to ethics and values of interactive and consensual decision making with transparency gained from participation between managers and shareholders/stakeholders and the community at large. This is an epistemological problem in the Islamic approach to corporate governance. The paper brings these out in technical language and methodology.

An analytical epistemological and comparative study between mainstream and Islamic conceptions in corporate governance is used to develop the idea mentioned above. The analytical model used is of an ethico‐economic general equilibrium type with learning variables.

The Islamic theory of corporate governance under the rubric of its epistemology of unity of knowledge treated within a systems approach is found to reduce transaction cost and produce better management decisions.

The paper is mostly theoretical in nature but carries quantitative facts on the limitations of existing corporate governance practice at the accountancy level in the global scene.

The adoption of institutional modes to generate interactive, integrative and evolutionary frameworks of corporate decision making is derived from the content of the paper. Recent global incidents with WorldCom and Enron are cited to show how corporate governance has failed as an effective means of reducing the immense transaction costs that were engendered by the failure of these mega corporations.

The paper conveys an original idea that has not been taken up elsewhere. It reflects the systems approach to the study of behavior in a corporate setting within the epistemology of systemic unity of knowledge. Besides, in the Islamic comparison that the paper undertakes in contradistinction to the mainstream approach, the methodology of systemic unity of knowledge conveys an altogether new way of studying corporate governance in the related new institutional framework.

The purpose of the paper is to introduce a systemic approach to organizational learning “triple loop learning” (TLL) that addresses processes of power. Three equally important foci in our TLL are processes of design, processes of debate and processes of power. The focus on power aims to shift “power over” (power as domination) to “power to” enact empowering designs, “power to” co-develop responsible decision-making and “power to” transform our relations with each other and with life on Earth.

The organizational learning literature is reviewed in the context of power dynamics and its shortcomings are highlighted. The authors introduce their understanding of TLL, and how it engages with power dynamics in organizations.

Peter Senge’s conceptualization of systems thinking is unable to recognize processes of power in organizations and offers limited support to transformative learning. Conceptualizations of TLL aim to enhance learning in organizations but none satisfactorily address the processes of power. The learning organization literature as a whole does not satisfactorily address processes of power or reflect our way of envisaging “looping between loops of learning” in TLL to better design, better debate and better develop relationality in the social fabric of organizations.

The authors introduce an original approach to TLL that directly addresses the processes of power in organizations. It offers researchers, learning facilitators and practitioners of the learning organization a way to engage with the processes of power without neglecting other important organizational and environmental issues.

This chapter tries to find that how to reduce transaction cost in corporate governance by subjecting it institutionally to ethics and values of interactive and consensual decision making with transparency gained from participation between managers and shareholders/stakeholders and the community at large. This is an epistemological problem in Islamic approach to corporate governance. This chapter brings these out in technical language and methodology. An analytical epistemological and comparative study between mainstream and Islamic conceptions in corporate governance is used to develop the idea mentioned above. The analytical model used is of an ethico-economic general equilibrium type with learning variables. This chapter conveys an original idea that has not been taken up elsewhere. It reflects the systems approach to the study of behavior in corporate setting within the epistemology of systemic unity of knowledge.

The purpose of this paper is to propose an integrated model of action learning based on an examination of four reviewed action learning models, definitions, and espoused outcomes.

A clear articulation of the strengths and limitations of each model was essential to developing an integrated model, which could be applied to Lynham's general method of theory‐building research in applied disciplines. The paper examined common themes according to the model structure, methods, and methodologies. The four models selected for this review were Gregory's Group Action Learning Process Model, Paton's Systemic Action Learning Cycle, Paton's Systemic Action Learning Spiral, and Watkins and Marsick's Continuous Learning Model.

A comparison of the key variations in the definitions of action learning and desired outcomes explained differences in model designs. HRD practitioners need a better understanding of the variables that affect the outcomes of action learning through exploring learning transfer issues and through testing multiple methodologies. Similarly, the integrated model was designed to indicate how change takes place within an organization, dictated by either internal or external factors. A description of the construction of the integrated model is provided.

Owing to the disconnect between the conceptual development and application phases of theory‐building research, more empirical evidence is needed to support the connection between action learning models and methodologies and desired outcomes. The integrated model was designed from a systems perspective with particular emphasis on soft systems in the problem and analysis phases to illustrate the role of organizational modeling of the relationships among members, processes, and the internal and external environment. HRD practitioners could re‐examine their decision making, particularly in approaching large‐scale change. HRD practitioners could document their specific approaches to action learning, including a combination of action research methods and soft systems methodologies. A comparison of outcomes versus the methodologies could be made.

The objective of the integrated action learning model is to improve decision making related to facilitating change from an HRD perspective, given the theories and principles underlying each model. The integrated model could serve as the basis for gaining new knowledge about critical systems theory and action research as it relates to action learning and change facilitation. It is the paper's intent that the proposed integrated model will spur further theory‐building research in employing action learning as an organizational change intervention.

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.

This paper outlines research currently being carried out at the Nottingham Trent University, in collaboration with a recently privatised utility. The aim of the research is to synthesise a learning process model from relevant learning theory, and from this, to derive a practical model, which can be used by organisations to facilitate individual, team and organisational learning, resulting in continuous improvement and innovation in business processes. The learning process model has been developed, and was the subject of an article in The Learning Organisation (Buckler, 1996). Workshops, based on the model, have been held, with groups of managers, and feedback from these has been used to assess the usefulness of the models in an organisational context. This process has resulted in the design of a series of six workshops which aims to help organisational management teams develop a deep understanding of the learning process. This will lay the foundations for a systemic approach to learning within the organisation, and a move towards the elusive learning organisation. Research is continuing, with further field trials of the workshops, which will provide insight into the links between individual, team and organisational learning, the relationships between learning and performance, systemic barriers to learning, and necessary leadership skills.

Service learning is a pedagogical approach that primarily focuses upon achieving student learning outcomes through meaningful community engagement. While service-learning pedagogies provide “service” to community, the view of community partners from a deficit-oriented perspective can render service learning ineffective and, at worst, potentially harmful to the community served. This chapter presents a course that uses food as a civic lens through which to engage community, instructors, and students in CRITICAL-SERVICE-LEARNING where systemic inequities that contribute to community needs are focused upon, community partners are co-creators of course design, outcomes to student learning and community benefits are equitably considered, and collective knowledge and experience of stakeholders is valued.