haku: @author Kloot, L. / yhteensä: 2
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| Tekijä: | Kloot, L. |
| Otsikko: | Organizational learning and management control systems: responding to environmental change |
| Lehti: | Management Accounting Research
1997 : MAR, VOL. 8:1, p. 47-74 |
| Asiasana: | MANAGEMENT ACCOUNTING RESEARCH |
| Kieli: | eng |
| Tiivistelmä: | Organizations must find ways of surviving in times of rapid, transformative environmental change. Organizational learning is the process of changing the organization to fit the changed environment, and may be either adaptive (not involving paradigmatic change) or generative (moving to new shapes and structures). Management control systems may help or hinder organizational change. They may be reactive, changing in a passive way to reflect environmental change or used to reinforce existing rationales for action. |
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