Performance Measurement Systems and Organisational Culture: Interpreting Processes of Unlearning and Change

Cristiano Busco () and Angelo Riccaboni ()
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Cristiano Busco: University of Siena
Angelo Riccaboni: University of Siena

Chapter Chapter 23 in Business Performance Measurement and Management, 2010, pp 357-376 from Springer

Abstract: Abstract This paper explores the intertwined relationship between performance measurement systems and organisational culture. With the aim of interpreting how they evolve across time and space, we intend to understand the way in which systems of measurement and accountability contribute to the ongoing creation and re-definition of organizational culture. Intepreted as a set of rules (the formalised statements of procedures), roles (the network of social positions) and routines (the practices habitually in use), the papers relies on Schein’s work on organisational culture and Giddens structuration theory to portray management accounting systems as socially constructed and institutionalised practices involved in the production and reproduction of organisational order. On this respect, the insights from an explanatory case study will inform the discussion on the role of accounting practices within evolutionary vs. revolutionary processes of unlearning and change, as well as their cognitive vs. behavioural implications.

Keywords: Organisational Culture; General Electric; Management Accounting; Performance Measurement System; Accounting Practice (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-04800-5_23

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DOI: 10.1007/978-3-642-04800-5_23

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