Matches in SemOpenAlex for { <https://semopenalex.org/work/W2056566545> ?p ?o ?g. }
- W2056566545 endingPage "148" @default.
- W2056566545 startingPage "123" @default.
- W2056566545 abstract "Purpose The purpose of this paper is to report on the findings of a study designed to understand how management accounting changes when an organization evolves in a more network‐oriented direction, informed by an experiential or integrated approach to learning. Design/methodology/approach This paper draws on a longitudinal case study initiated by the findings from a previous action research study at a manufacturing plant, the Volvo Floby factory. Findings By introducing and elaborating on the concept of local management accounting system (LMAS), this paper contributes to the debate about how management accounting reacts to new organizational forms and technologies. Two types of management accounting information are identified: one corresponds to the accountability aspect of accounting – Type 1 information, while Type 2 information refers to problem solving and control. A LMAS is supportive of both local accountability, which draws on valuing skills, and of local problem solving, which relies on decision skills. Research limitations/implications One of the research implications of this study is that a LMAS may function as an important mechanism for innovation by explicitly integrating the holistic and the analytic dimensions of experiential learning. Practical implications The reported case illustrates how management accounting may facilitate process innovation in a practical setting. Originality/value By adopting an experiential learning methodology to develop new knowledge, the production plant studied has succeeded in creating an environment characterized by continuous innovation." @default.
- W2056566545 created "2016-06-24" @default.
- W2056566545 creator A5050002132 @default.
- W2056566545 date "2010-03-23" @default.
- W2056566545 modified "2023-09-23" @default.
- W2056566545 title "Management accounting in a learning environment" @default.
- W2056566545 cites W1500361308 @default.
- W2056566545 cites W1537054454 @default.
- W2056566545 cites W1570709503 @default.
- W2056566545 cites W1977606499 @default.
- W2056566545 cites W1988362455 @default.
- W2056566545 cites W1990027200 @default.
- W2056566545 cites W1990142984 @default.
- W2056566545 cites W1993023795 @default.
- W2056566545 cites W1999216122 @default.
- W2056566545 cites W2000218352 @default.
- W2056566545 cites W2006760876 @default.
- W2056566545 cites W2009146663 @default.
- W2056566545 cites W2013298862 @default.
- W2056566545 cites W2013485284 @default.
- W2056566545 cites W2021453806 @default.
- W2056566545 cites W2021609797 @default.
- W2056566545 cites W2031454673 @default.
- W2056566545 cites W2035972586 @default.
- W2056566545 cites W2046565558 @default.
- W2056566545 cites W2059011018 @default.
- W2056566545 cites W2059848731 @default.
- W2056566545 cites W2090694268 @default.
- W2056566545 cites W2090949728 @default.
- W2056566545 cites W2092794485 @default.
- W2056566545 cites W2139220163 @default.
- W2056566545 cites W2141592893 @default.
- W2056566545 cites W2162394870 @default.
- W2056566545 cites W3123732438 @default.
- W2056566545 cites W3125175905 @default.
- W2056566545 cites W4232947230 @default.
- W2056566545 doi "https://doi.org/10.1108/18325911011025722" @default.
- W2056566545 hasPublicationYear "2010" @default.
- W2056566545 type Work @default.
- W2056566545 sameAs 2056566545 @default.
- W2056566545 citedByCount "13" @default.
- W2056566545 countsByYear W20565665452012 @default.
- W2056566545 countsByYear W20565665452013 @default.
- W2056566545 countsByYear W20565665452014 @default.
- W2056566545 countsByYear W20565665452016 @default.
- W2056566545 countsByYear W20565665452019 @default.
- W2056566545 countsByYear W20565665452021 @default.
- W2056566545 countsByYear W20565665452023 @default.
- W2056566545 crossrefType "journal-article" @default.
- W2056566545 hasAuthorship W2056566545A5050002132 @default.
- W2056566545 hasBestOaLocation W20565665452 @default.
- W2056566545 hasConcept C11012388 @default.
- W2056566545 hasConcept C111472728 @default.
- W2056566545 hasConcept C111919701 @default.
- W2056566545 hasConcept C119857082 @default.
- W2056566545 hasConcept C121955636 @default.
- W2056566545 hasConcept C123353603 @default.
- W2056566545 hasConcept C138885662 @default.
- W2056566545 hasConcept C144024400 @default.
- W2056566545 hasConcept C144133560 @default.
- W2056566545 hasConcept C15744967 @default.
- W2056566545 hasConcept C163867264 @default.
- W2056566545 hasConcept C17744445 @default.
- W2056566545 hasConcept C19417346 @default.
- W2056566545 hasConcept C195094911 @default.
- W2056566545 hasConcept C199539241 @default.
- W2056566545 hasConcept C2776007630 @default.
- W2056566545 hasConcept C2776291640 @default.
- W2056566545 hasConcept C2776950860 @default.
- W2056566545 hasConcept C37228920 @default.
- W2056566545 hasConcept C41008148 @default.
- W2056566545 hasConcept C56739046 @default.
- W2056566545 hasConcept C74275925 @default.
- W2056566545 hasConcept C77805123 @default.
- W2056566545 hasConcept C98045186 @default.
- W2056566545 hasConceptScore W2056566545C11012388 @default.
- W2056566545 hasConceptScore W2056566545C111472728 @default.
- W2056566545 hasConceptScore W2056566545C111919701 @default.
- W2056566545 hasConceptScore W2056566545C119857082 @default.
- W2056566545 hasConceptScore W2056566545C121955636 @default.
- W2056566545 hasConceptScore W2056566545C123353603 @default.
- W2056566545 hasConceptScore W2056566545C138885662 @default.
- W2056566545 hasConceptScore W2056566545C144024400 @default.
- W2056566545 hasConceptScore W2056566545C144133560 @default.
- W2056566545 hasConceptScore W2056566545C15744967 @default.
- W2056566545 hasConceptScore W2056566545C163867264 @default.
- W2056566545 hasConceptScore W2056566545C17744445 @default.
- W2056566545 hasConceptScore W2056566545C19417346 @default.
- W2056566545 hasConceptScore W2056566545C195094911 @default.
- W2056566545 hasConceptScore W2056566545C199539241 @default.
- W2056566545 hasConceptScore W2056566545C2776007630 @default.
- W2056566545 hasConceptScore W2056566545C2776291640 @default.
- W2056566545 hasConceptScore W2056566545C2776950860 @default.
- W2056566545 hasConceptScore W2056566545C37228920 @default.
- W2056566545 hasConceptScore W2056566545C41008148 @default.
- W2056566545 hasConceptScore W2056566545C56739046 @default.
- W2056566545 hasConceptScore W2056566545C74275925 @default.
- W2056566545 hasConceptScore W2056566545C77805123 @default.