Organizational development and transformational learning approaches in process innovations: A review of the implications to the management accounting literature

TL;DR: In this paper, the authors apply the organizational learning framework to the management accounting literature to better understand why management accounting innovations succeed or fail in organizations, using diffusion theory to describe the process whereby the innovation is implemented.

Abstract: Purpose – The purpose of this paper is to apply the organizational learning framework to the management accounting literature to better understand why management accounting innovations succeed or fail in organizationsDesign/methodology/approach – A theoretical framework integrating diffusion and organization learning theories is developed Diffusion theory is used to describe the process whereby the innovation is implemented Argyris' and Argyris and Schon's theory of organizational learning is used to describe the type of learning – single loop or double loop – required by the innovation Finally, the works of Attewell, and of Schulz relating to organizational learning, and of Rogers and of Sandberg relating to adoption and diffusion theories, were utilized to identify and understand the potential pitfalls faced by managements implementing an accounting innovationFindings – The paper advances the notion that an organization's approach to learning and innovation should be of interest to management accou