The tangibles and intangibles of organisational performance

Explores the theoretical linkage between organisational learning and organisational performance by analysing the different systems of performance management. Aside from focusing on the traditional financial aspects of performance, deals with the much‐hyped qualitative nature of non‐financial performance measures. Discusses in conjunction with organisational learning outcomes which can be seen to be operating at two levels: formal and informal. Arguably, the former involves the bottom‐line tangible indicators while the latter, the intangible indicators. Further suggests alternative views of performance measures by examining the cognitive and behavioural development of individuals. This, to a large extent, deals with intellectual capital and knowledge acquisition, and how they can be translated into competence which will in turn benefit the organisation financially.