e-journal

Organizational development and transformational learning approaches in process innovations

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Purpose – The purpose of this paper is to apply the organizational learning framework to the
management accounting literature to better understand why management accounting innovations
succeed or fail in organizations.
Design/methodology/approach – A theoretical framework integrating diffusion and organization
learning theories is developed. Diffusion theory is used to describe the process whereby the
innovation is implemented. Argyris’ and Argyris and Schon’s theory of organizational learning is
used to describe the type of learning – single loop or double loop – required by the innovation.
Finally, the works of Attewell, and of Schulz relating to organizational learning, and of Rogers and of
Sandberg relating to adoption and diffusion theories, were utilized to identify and understand the
potential pitfalls faced by managements implementing an accounting innovation.
Findings – The paper advances the notion that an organization’s approach to learning and
innovation should be of interest to management accounting researchers. The single-loop (incremental/
organizational development (OD)) and the double-loop (radical/organizational transformation (OT))
learning influences the adoption (stage one) and diffusion (stage two) strategies that are appropriate
for the design and implementation of management accounting innovations.
Originality/value – The paper makes an important contribution to the behavioral accounting
literature by integrating sociological diffusion and organizational learning behavior literatures and
relating them to management accounting research.

Keywords Learning organizations, Management accounting, Innovation,Organizational development, Organizational restructuring, Process management

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Informasi Detail

Judul Seri

Review of Accounting and Finance

No. Panggil

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Penerbit

: Emerald Group., 2010

Deskripsi Fisik

Review of Accounting and Finance Vol. 9 No. 4, 2010 pp. 337-362

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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