Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.3/51297

Title

Looping the loop: new directions for the learning organisation

Author(s)

Kloot, Louise

Abstract

Differentiates two types of organizational learning: adaptive (single loop) which solves problems at an operational level; and generative (double loop) which solves fundamental problems in a creative way and facilitates survival in periods of change. Lists the characteristics which distinguish learning organizations from traditional, bureaucratic structures, and explains how they impact on management accounting information, e.g. employee empowerment requires both information tailored to empowered units and more standardized information for internal control. Argues that information must be future-oriented, financial and non-financial, and gathered from both inside and outside the organization if it is to support a learning organization.

Publication type

Journal article

Source

Australian Accountant, Vol. 66, no. 6 (Jul 1996), pp. 26-27

Publication year

1996

Keyword(s)

Accounting;  Adaptive learning;  Double loop learning;  Downsizing;  Employee empowerment;  Generative learning;  Management;  Management accounting;  Organisational learning;  Single loop learning

Publisher

Accountants Publishing Company

ISSN

0004-8631

Additional information

This article received a Citation of Excellence from the Emerald Management Review.