Mobilizing change through the management control of intangibles
2001 (English)In: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 26, no 7-8, 715-733 p.Article in journal (Refereed) Published
This qualitative study explores the management control of intangibles in three Swedish companies. The present analysis is discussed in terms of four theoretical perspectives, namely, evolutionary, action, organizational learning and structuration theory. The results indicate that such enablers of performance as customer and employee perceptions of individuals and organizational and relational competence are the key attributes that firms address. Equally important, however, are different routines that facilitate learning and the transformation of knowledge into action. Routines additional to surveys include statistical analysis, benchmarking, dialogues, salary bonuses, and contracts.
Place, publisher, year, edition, pages
2001. Vol. 26, no 7-8, 715-733 p.
Research subject Business Administration
IdentifiersURN: urn:nbn:se:su:diva-55521DOI: 10.1016/S0361-3682(01)00024-1ISI: 000170710800008OAI: oai:DiVA.org:su-55521DiVA: diva2:404809