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