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| Author: | Vaivio, J. |
| Title: | Mobilizing local knowledge with 'provocative' non-financial measures |
| Journal: | European Accounting Review
2004 : VOL. 13:1, 39-71 |
| Index terms: | Knowledge Management accounting Measurement Organizational learning |
| Language: | eng |
| Abstract: | Knowledge and organizational learning are central concerns of contemporary organizations. Local knowledge is stored in operational practices, professional routines and grassroot ways of thinking in specific situations. This paper illustrates how focused non-financial management accounting measurement brings the controller closer to operational detail, stimulates horizontal debate, and can be perceived as being 'provocative'. |
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