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Towards a Competence Management Framework - Cost Management in Competitive Dynamics


  • Schiller, Stefan

    (Department of Business Administration, School of Economics and Commercial Law, Göteborg University)


How to design and make cost and management control systems work in today's empowered, learning organizations has become the subject of much debate. This essay sketches a Competence Management framework that can be used to inform case study work (as well as standard statistical studies) aimed at addressing the question of how to design and use cost management system in a learning organization.

Suggested Citation

  • Schiller, Stefan, 1999. "Towards a Competence Management Framework - Cost Management in Competitive Dynamics," FE rapport 1998-365, University of Gothenburg, Department of Business Administration.
  • Handle: RePEc:hhb:gunwba:1998_365

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    References listed on IDEAS

    1. repec:bla:joares:v:14:y:1976:i:2:p:189-211 is not listed on IDEAS
    2. Birnberg, Jacob G. & Snodgrass, Coral, 1988. "Culture and control: A field study," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 447-464, August.
    3. Hopwood, Anthony G., 1987. "The archeology of accounting systems," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 207-234, April.
    4. Hedberg, Bo & Jonsson, Sten, 1978. "Designing semi-confusing information systems for organizations in changing environments," Accounting, Organizations and Society, Elsevier, vol. 3(1), pages 47-64, February.
    5. Robert Tannenbaum & Fred Massarik, 1957. "Leadership: A Frame of Reference," Management Science, INFORMS, vol. 4(1), pages 1-19, October.
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    More about this item


    Competence management; framework; field study; cost management.;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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