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Mobilizing change through the management control of intangibles
Stockholm University, Faculty of Social Sciences, Stockholm Business School.
Stockholm University, Faculty of Social Sciences, Stockholm Business School.
Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
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
Abstract [en]

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.
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Business Administration
Research subject
Business Administration
Identifiers
URN: urn:nbn:se:su:diva-55521DOI: 10.1016/S0361-3682(01)00024-1ISI: 000170710800008OAI: oai:DiVA.org:su-55521DiVA: diva2:404809
Available from: 2011-03-18 Created: 2011-03-18 Last updated: 2017-12-11Bibliographically approved

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