IDEAS home Printed from https://ideas.repec.org/a/gam/jadmsc/v3y2013i3p76-95d27224.html
   My bibliography  Save this article

Reflective Practice as a Fuel for Organizational Learning

Author

Listed:
  • Sanna Hilden

    (Cost Management Center, Tampere University of Technology, FI-33101 Tampere, Finland)

  • Kati Tikkamäki

    (School of Information Sciences/CIRCMI, University of Tampere, FI-33014 Tampere, Finland)

Abstract

Learning theories and their interpretations in management research recognize the role of reflection as a central element in the learning process. There also exists a broad consensus that organizational learning (OL) happens at three intertwined levels of the individual, the group and the organization. This tri-level analysis has been most influentially presented by Crossan, Lane and White (1999), as a premise for their 4I framework of OL. Though the 4I framework builds strongly on existing literature on OL, it does not address the role of reflection as a factor operating between the inputs and outcomes in 4I sub-processes. Though a large body of research exists regarding the notion of reflection and its importance in terms of OL, this has not been discussed in the specific context of the 4I framework. This article contributes to the development of the 4I model by discussing how reflective practice—on three levels and within 4I sub-processes—fuels the OL process. The argumentation is based on an extensive literature review in three dimensions of learning, illustrated with an empirical inquiry into three business organizations and their reflective practice. In addition, the aim is to increase the understanding of reflection as not only an individual or group process, but as an organized practice, enabled by the tools of management control.

Suggested Citation

  • Sanna Hilden & Kati Tikkamäki, 2013. "Reflective Practice as a Fuel for Organizational Learning," Administrative Sciences, MDPI, vol. 3(3), pages 1-20, July.
    • Handle: RePEc:gam:jadmsc:v:3:y:2013:i:3:p:76-95:d:27224
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2076-3387/3/3/76/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2076-3387/3/3/76/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Mouritsen, Jan & Hansen, Allan & Hansen, Carsten Ørts, 2009. "Short and long translations: Management accounting calculations and innovation management," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 738-754, August.
    2. Nick Bontis & Mary M. Crossan & John Hulland, 2002. "Managing An Organizational Learning System By Aligning Stocks and Flows," Journal of Management Studies, Wiley Blackwell, vol. 39(4), pages 437-469, June.
    3. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    4. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    5. Mary M. Crossan & Iris Berdrow, 2003. "Organizational learning and strategic renewal," Strategic Management Journal, Wiley Blackwell, vol. 24(11), pages 1087-1105, November.
    6. Dvora Yanow & Haridimos Tsoukas, 2009. "What is Reflection‐In‐Action? A Phenomenological Account," Journal of Management Studies, Wiley Blackwell, vol. 46(8), pages 1339-1364, December.
    7. Martin Messner & S. Jordan & Albrecht Becker, 2009. "Reflection and Mindfulness in Organizations: Rationales and Possibilities for Integration," Post-Print hal-00493198, HAL.
    8. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Remigijus Bubnys, 2019. "A Journey of Self-Reflection in Students’ Perception of Practice and Roles in the Profession," Sustainability, MDPI, vol. 11(1), pages 1-17, January.
    2. Mahmoud Kamal Abouraia, 2018. "Organizational Learning: An Assessment of its Impact on Crisis Management in the United Arab Emirates," International Journal of Learning and Development, Macrothink Institute, vol. 8(1), pages 1-20, March.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Boedker, Christina & Chong, Kar-Ming & Mouritsen, Jan, 2020. "The counter-performativity of calculative practices: Mobilising rankings of intellectual capital," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    2. Hall, Matthew, 2010. "Accounting information and managerial work," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 301-315, April.
    3. Ahrens, Thomas & Becker, Albrecht & Burns, John & Chapman, Christopher S. & Granlund, Markus & Habersam, Michael & Hansen, Allan & Khalifa, Rihab & Malmi, Teemu & Mennicken, Andrea & Mikes, Anette & P, 2008. "The future of interpretive accounting research—A polyphonic debate," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 840-866.
    4. Christensen, Mark & Skærbæk, Peter, 2010. "Consultancy outputs and the purification of accounting technologies," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 524-545, July.
    5. Dambrin, Claire & Robson, Keith, 2011. "Tracing performance in the pharmaceutical industry: Ambivalence, opacity and the performativity of flawed measures," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 428-455.
    6. Yu, Lichen & Mouritsen, Jan, 2020. "Accounting, simultaneity and relative completeness: The sales and operations planning forecast and the enactment of the ‘demand chain’," Accounting, Organizations and Society, Elsevier, vol. 84(C).
    7. Lise Justesen & Jan Mouritsen, 2011. "Effects of actor‐network theory in accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 161-193, February.
    8. Ashish Varma & Adnan Khan, 2023. "Simons levers of control disentangled: A quasi-experiment into the competitiveness of hybrid firms," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 19-41.
    9. Sirén, Charlotta & Kohtamäki, Marko, 2016. "Stretching strategic learning to the limit: The interaction between strategic planning and learning," Journal of Business Research, Elsevier, vol. 69(2), pages 653-663.
    10. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
    11. Jianyu Zhao & Yining Huang & Xi Xi & Shanshan Wang, 2021. "How knowledge heterogeneity influences business model design: mediating effects of strategic learning and bricolage," International Entrepreneurship and Management Journal, Springer, vol. 17(2), pages 889-919, June.
    12. Anne Pezet & Jérémy Morales, 2010. "Les contrôleurs de gestion, « médiateurs » de la financiarisation," Post-Print halshs-00498673, HAL.
    13. Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.
    14. Jon Reast & Adam Lindgreen & Joëlle Vanhamme & François Maon, 2010. "The Manchester Super Casino: Experience and Learning in a Cross-Sector Social Partnership," Journal of Business Ethics, Springer, vol. 94(1), pages 197-218, July.
    15. Mariastella Messina & Antonio Leotta, 2023. "Management control package in the portfolio project selection process. Empirical evidence from semiconductor industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(3), pages 25-42.
    16. Jørgensen, Brian & Messner, Martin, 2010. "Accounting and strategising: A case study from new product development," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 184-204, February.
    17. Nancy Vargas & M. Begoña Lloria & Salvador Roig-Dobón, 2016. "Main drivers of human capital, learning and performance," The Journal of Technology Transfer, Springer, vol. 41(5), pages 961-978, October.
    18. Bogt, H.J. ter, 2006. "New public management and management changes in Dutch local government: some recent experiences and future topics," Research Report 06D04, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    19. Abernethy, Margaret A. & Anderson, Shannon W. & Nair, Sujay & Jiang, Yile (Anson), 2021. "Manager ‘growth mindset’ and resource management practices," Accounting, Organizations and Society, Elsevier, vol. 91(C).
    20. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jadmsc:v:3:y:2013:i:3:p:76-95:d:27224. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.