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

Hui Wee,S, Yau Foong,S and Tse,MSC 2014, Management control systems and organisational learning: the effects of design and use, Accounting research journal, vol. 27, no. 2, pp. 169-187, doi: 10.1108/ARJ-05-2013-0026.

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Title Management control systems and organisational learning: the effects of design and use
Author(s) Hui Wee,S
Yau Foong,S
Tse,MSC
Journal name Accounting research journal
Volume number 27
Issue number 2
Start page 169
End page 187
Total pages 19
Publisher Emerald
Place of publication Bingley, Eng.
Publication date 2014
ISSN 1030-9616
Summary 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.
Language eng
DOI 10.1108/ARJ-05-2013-0026
Field of Research 150105 Management Accounting
Socio Economic Objective 970115 Expanding Knowledge in Commerce
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2014, Emerald
Persistent URL http://hdl.handle.net/10536/DRO/DU:30072472

Document type: Journal Article
Collections: School of Accounting, Economics and Finance
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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.