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

Author

Listed:
  • Shu Hui Wee
  • Soon Yau Foong
  • Michael S.C. Tse

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.

Suggested Citation

  • Shu Hui Wee & Soon Yau Foong & Michael S.C. Tse, 2014. "Management control systems and organisational learning: the effects of design and use," Accounting Research Journal, Emerald Group Publishing Limited, vol. 27(2), pages 169-187, August.
    • Handle: RePEc:eme:arjpps:v:27:y:2014:i:2:p:169-187
    DOI: 10.1108/ARJ-05-2013-0026
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    Citations

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    Cited by:

    1. Ouadie El Haouary & Abdelhamid Skouri, 2019. "Relationship between management Control and Organizational learning: An exploratory Study [La relation contrôle de gestion -Apprentissage organisationnel : Une étude exploratoire]," Post-Print hal-02299846, HAL.

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