首页 | 本学科首页   官方微博 | 高级检索  
     


Smart work and hard work: explicating a learning orientation in strategic management accounting
Authors:Alan Coad
Affiliation:School of Financial Studies and Law, Sheffield Hallam University, Pond St. Sheffield, U.K., S1 1WB
Abstract:This paper examines the skills and aptitudes necessary to undertake a strategic management accounting project. It argues that individuals involved in such projects are required to work both smart and hard. This argument is developed theoretically by reference to the work of educational psychologists who have identified two different types of goal orientation which people pursue in achievement situations: the learning orientation and the performance orientation. Evidence that strategic management accounting requires a learning orientation is provided by means of a case study which describes its use in a competitive tendering situation. This is followed by a discussion of the potentially symbiotic relationship of strategic management accounting and organizational learning. The discussion leads to the specification of a research agenda that may have significant implications for the practice and learning of management accounting.
Keywords:strategic management accounting   learning orientation   organizational learning
本文献已被 ScienceDirect 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号