Management control systems and organisational learning: the effects of design and use

Shu Hui Wee, Soon Yau Foong and Michael S.C. Tse

Accounting Research Journal, 2014, vol. 27, issue 2, 169-187

Abstract: Purpose - – The purpose of this paper is to present a study on relationships between the design of management control systems (MCS), the use of MCS and organisational learning (OL). Design/methodology/approach - – This study adopted a survey method. A written questionnaire was prepared and mailed out to collect quantitative data. After analysis of the empirical results, follow-up interviews were conducted to develop a deeper understanding of the empirical results. Findings - – Findings of the study show that both the design and use of MCS are significantly associated with levels of OL activities in organisations, and the use of MCS is found to be a more influential factor in OL. Originality/value - – This paper contributes to the accounting literature by providing empirical evidence on the relative impacts of the design and use of MCS on OL activities in organisations and the interaction between the design and use of MCS in influencing OL.

Keywords: Knowledge; Organisational learning; Management control systems (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:arjpps:v:27:y:2014:i:2:p:169-187

DOI: 10.1108/ARJ-05-2013-0026

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