MANAGEMENT CONTROL SYSTEMS AND ORGANISATIONAL LEARNING: A LITERATURE REVIEW

摘要

The purpose of this article is to synthesize the current literature in Management Control Systems (MCSs) from an Organisational Learning (OL) perspective. For this literature review the 4i framework of 4i (Crossan et al., 1999) was used to analyse the current literature through a multilevel perspective and by acknowledging the feedforward and the feedback processes of learning. The findings of this literature review highlight the importance of examining how organisations use MCSs to generate new ideas (feedforward learning) rather than only focusing on implementing accounting practices (feedback learning). Theis paper has two main contributions. Firstly, this paper urges scholars about the intrinsic relationship that exist between MCSs and OL. Secondly, that the current literature does not sufficiently understand how MCSs can foster OL by producing new intuitions at the individual level.