Management planning and control-Reference-Cited by-同舟云学术

Management planning and control

Published:2005-08-01 Issue:4 Volume:12 Page:313-329
ISSN:0969-6474
Container-title:The Learning Organization
language:en
Short-container-title:

Author:

Herremans Irene M.,Isaac Robert G.

Abstract

PurposeThe purpose of this paper is to develop propositions for empirical validation regarding appropriate management planning and control systems (MPACS) in knowledge‐intensive organizations.Design/methodology/approachThe propositions were developed from interviews with members of a knowledge‐intensive virtual organization that is known for its innovative practices regarding intellectual capital (IC) development and surveys from low to middle range managers, using a semi‐structured questionnaire, from a variety of companies. Trends in responses permitted us to identify issues of importance in developing innovative MPACS for knowledge‐intensive companies.FindingsThe paper proposes that two variables, the level of IC intensity and the uncertainty of knowledge, are important for determining the degree of adaptive versus generative characteristics that an organization's MPACS should contain. Regarding IC, the paper further proposes that organizations must give careful thought to ensure that both adaptive and generative characteristics are aligned with four MPACS elements of focus, commitment, capability, and learning.Originality/valueAs organizations develop programs to realize the potential from their intellectual capital, many fail to develop MPACS that are appropriate for knowledge‐intensive environments. MPACS should support knowledge creation, as well as knowledge sharing, and contain elements of both adaptive and generative systems.

Publisher

Emerald

Subject

Organizational Behavior and Human Resource Management,Education

Reference47 articles.

1. Abeysekera, I. (2003), “Intellectual accounting scorecard – measuring and reporting intellectual capital”, Journal of American Academy of Business, Vol. 3 Nos. 1/2, pp. 422‐7.

2. Anderson, A. (1996), Control Self‐Assessment: Experience, Current Thinking, and Best Practices, The Institute of Internal Auditors Research Foundation, Altamonte Springs, FL.

3. Argyris, C. (1977), “Double loop learning in organizations”, Harvard Business Review, Vol. 55 No. 5, pp. 115‐25.

4. Argyris, C. (1990), “The dilemma of implementing controls: the case of managerial accounting”, Accounting, Organizations and Society, Vol. 15 No. 6, pp. 503‐11.

5. Argyris, C. and Schon, D.A. (1978), Organizational Learning, Addison‐Wesley, Reading, MA.

Cited by 5 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Contribution to the ageing control of onshore oil and gas fields;Petroleum;2020-09

2. Gaps and progress in our knowledge of learning organizations;The Learning Organization;2016-09-12

3. Editorial. Intellectual Capital and Management Control: Human Capital Valuation and other challenges;MANAGEMENT CONTROL;2014-09

4. Intellectual Capital Management Enablers: A Structural Equation Modeling Analysis;Journal of Business Ethics;2009-11-06

5. MANAGEMENT CONTROL SYSTEMSAND STAKEHOLDERS’ INTERESTS IN LITHUANIAN MULTINATIONAL COMPANIES: CASES FROM THE TELECOMMUNICATIONS INDUSTRY;Journal of Business Economics and Management;2008-06-30