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Performance measurement systems and their relation to strategic learning: A case study in a software-developing organization

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  • Fried, Andrea

Abstract

Authors have often suggested that expert systems for measuring and assessing intangible and tangible resources fulfill strategic learning purposes. This role requires further theoretical discussion and empirical investigation since strategic learning does not automatically result from the implementation of performance measurement systems (PMS). PMS can be used for internal or external control purposes in addition their development and usage can lead to strategic learning processes. Depending on how PMS are conceptualized they can be related to different modes of learning. Thus, this article links different types of PMS enactment with specific modes of learning. Strategic learning is thereby defined as specific mode within the organizational learning approach by Bateson (1972) and Argyris and Schön (1978). Orlikowski's work on technologies (2000) provides a framework for the different types of PMS enactment. A strategic learning process initiated by the development of PMS is illustrated through a case study in the software development industry.

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  • Fried, Andrea, 2010. "Performance measurement systems and their relation to strategic learning: A case study in a software-developing organization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(2), pages 118-133.
    • Handle: RePEc:eee:crpeac:v:21:y:2010:i:2:p:118-133
    DOI: 10.1016/j.cpa.2009.08.007
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    4. Sharul Effendy Janudin & Farahaini Mohd Hanif & Noor Shafeeza Zainuddin, 2016. "Developing Contemporary Performance Measurement System Performance Model for Co-operatives in Malaysia: Is it Necessary?," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(11), pages 436-448, November.
    5. Tuomas Korhonen & Teemu Laine & Petri Suomala, 2013. "Understanding performance measurement dynamism: a case study," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 35-58, February.
    6. Bisbe, Josep & Kruis, Anne-Marie & Madini, Paola, 2019. "Coercive, enabling, diagnostic, and interactive control: Untangling the threads of their connections," Journal of Accounting Literature, Elsevier, vol. 43(C), pages 124-144.
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    9. Cooper, Christine & Lapsley, Irvine, 2021. "Hillsborough: The fight for accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).

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