An exploratory study of organizational learning from a performance measurement system: a grounded theory approach
Article Type: Doctoral research abstract From: Journal of Accounting & Organizational Change, Volume 7, Issue 1
Purpose – A review of the theoretical organizational learning literature revealed that whilst the concept has been around for more than 50 years a definition of the phenomenon of organizational learning had remained elusive. A review of the empirical literature that linked the phenomenon of organizational learning and performance measurement revealed that it was a growing body of literature but still a sparse field of enquiry. Further analysis revealed that the empirical literature had drawn upon a variety of a priori theories and various outcomes of learning have been observed. Finally,where survey research has been employed a variety of definitions of the variable organizational learning have been developed suggestive that the variable definition at this time is not stable. More importantly, the concept of organizational learning has primarily been articulated in discourses abstracted from practice, thereby omitting the details and intricacies of organizational learning in a specific domain. A consequence of such discourses is that the search for abstract theory has privileged decontextualized forms of knowledge over situated learning that captures the nuances and complexities of practice.Design/methodology/approach – This thesis examined the process of how organizational learning occurs from the use of performance measures by organizational members in a strategic business unit of Zappo Corporation Ltd, a government owned utility company based in Australia. Through the adoption of an interpretive perspective to elaborate the complexity of the process it was believed that grounded theory, a legitimate but under utilized research approach in the accounting literature, had immense potential to increase our scholarly understanding of organizational learning.Findings – The results discovered and illustrated in the substantive grounded theory model reported in this study defined how organizational learning occurred from performance measures at Zappo Corporation Ltd, providing a contextualized understanding grounded from practice. Thus, this study reflects a holistic reconceptualisaton of understanding how organizational learning occurred from the use of performance measures that is grounded in practice from a single entity. The other major finding of this study is that organizational learning is a socially constructed process illuminating that the use of performance measures is embedded in everyday thinking of the particular social world examined.Research limitations/implications –In respect of limitations, a wider scope of the study, including other strategic business units of the case entity, may have enhanced the substantive theory construction.Practical implications – From a practice perspective, the study will provide managers with a number of insights that will be useful guidelines to increase the effectiveness of how to use performance measures for organizational learning in the context within which they operate. That is, the results can be analytically extended to other public sector entities.Originality/value – This research offers a holistic perspective for understanding how organizational learning occurs from the performance measurement system grounded in practice not previously recognized in the accounting research literature. The findings of this study contribute to the literature by stimulating a more integrated and comprehensive understanding of organizational learning from the use of performance measures.
Keywords: Organizational learning, Performance measurement,Public sector
Research type – A field study approach employing grounded theory methodDegree – Doctorate of Philosophy (PhD)Institution – School of Accounting, La Trobe University, Melbourne, AustraliaSupervisors –Professor Zahirul Hoque and Professor Lee ParkerContact e-mail – j.lye@latrobe.edu.au
Joanne M. LyeSchool of Accounting, La Trobe University, Melbourne, Australia
