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| Author: | Ouksel, A. M. Mihavics, K. Chalos, P. |
| Title: | Accounting information systems and organization learning: A simulation |
| Journal: | Accounting, Management & Information Technologies
1997 : JAN-MAR, VOL. 7:1, p. 1-19 |
| Index terms: | INFORMATION SYSTEMS ORGANIZATIONAL LEARNING SIMULATION |
| Language: | eng |
| Abstract: | Accounting information systems (AIS) play a central role in organizational learning. Great deal of it is based on routines which are environmentally conditioned. Organizations are goal orientated and their behavior depends on the relationships between targeted and achieved outcomes. Organizational actions are historical: output goals are tempered by interpretations of the past, as organizations adapt incrementally and learn from goal attainment in response to feedback about outcomes. An interactive learning process of periodic planning, measurement, feedback and performance appraisal caracterizes many AIS. A number of factors are critical in AIS such as the impact of organizational complexity on learning. |
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