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| Tekijä: | Vaivio, J. |
| Otsikko: | The business controller, non-financial measurement and tacit knowledge |
| Lehti: | Liiketaloudellinen aikakauskirja
2006 : 2, p. 194-212 |
| Asiasana: | accounting finance knowledge |
| Kieli: | eng |
| Tiivistelmä: | It this paper, it is examined how pro-active business controllers (hereafter as: buss-ctrl./buss-ctrls.) can assist the articulation of tacit organizational insights, contributing to knowlegde creation and learning. The focus is on incidents of non-financial (as: n-f.) performance measurement, identifying three scenarios where the buss-ctrl. mobilizes n-f. measures. The buss-ctrl. can face the conversion of key tacit insights into explicit knowledge. |
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