Brooks, Albie (2002) Management accounting innovation and organizational learning. PhD thesis, Victoria University of Technology.

Abstract

Innovation in management accounting has been significant over the last 15 years. Since the publication of Johnson and Kaplan's (1987) Relevance Lost: The Rise and Fall of Management Accounting, innovations such as activity-based costing/management, the balanced scorecard, value-chain analysis and economic value-added systems have been introduced by organizations to improve the quality of information and management within those organizations. At the same time there has been a growing interest in the concept of organizational learning. While the literature in this area is dispersed across a range of disciplines, there has been a growing interest in the concept in the business and management literature, and, to a lesser extent, the accounting-related literature. The purpose of this study is to explore the potential links between these two broad concepts, namely, management accounting innovation and organizational learning. It is believed that the thesis will contribute to the further development of theory in the areas of management accounting innovation and organizational learning.

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