Journal ArticleDOI
A multi-method approach to building causal performance maps from expert knowledge
Reads0
Chats0
TLDR
This approach demonstrates the use of cognitive mapping to extract tacit knowledge from employees in knowledge-intensive organizations and the extensive array of performance-relevant variables that arises from such mapping, and the potential to use the resulting causal performance map as a comprehensive, articulated basis for developing a performance measurement system.About:
This article is published in Management Accounting Research.The article was published on 2005-06-01. It has received 136 citations till now. The article focuses on the topics: Tacit knowledge & Performance measurement.read more
Citations
More filters
Posted Content
Accounting information and managerial work
TL;DR: In this article, the authors draw on prior research to develop a series of propositions focused on three primary insights into how and why managers use accounting information in their work, and they also consider how existing experimental and field-based methods could fruitfully be adapted to focus on the detailed activities through which managers engage with accounting information.
Journal ArticleDOI
Accounting information and managerial work
TL;DR: In this article, the authors draw on prior research to develop a series of propositions focused on three primary insights into how and why managers use accounting information in their work, and they also consider how existing experimental and field-based methods could fruitfully be adapted to focus on the detailed activities through which managers engage with accounting information.
Posted Content
Cross-Sectional Field Studies in Management Accounting Research - Closing the Gaps between Surveys and Case Studies
Anne M. Lillis,Julia Mundy +1 more
TL;DR: In this article, a cross-sectional field study approach adopted by Merchant and Manzoni (1989) to study budget target achievability is described, and the authors identify the range of questions suited to this method and how the method contributes significant insights to the management accounting literature.
Journal ArticleDOI
Cross‐Sectional Field Studies in Management Accounting Research—Closing the Gaps between Surveys and Case Studies
Anne M. Lillis,Julia Mundy +1 more
TL;DR: While empirical researchers in management accounting frequently address overlapping research issues using a variety of methods, there is little evidence of productive dialogue addressing the uncertific... as mentioned in this paper, the authors of this paper.
Journal ArticleDOI
Relations among Measures, Climate of Control, and Performance Measurement Models*
TL;DR: In this article, the authors report the evolution of the study of a PMM that was developed by a large U.S.-based company for its closely linked distribution channel and find that the PMM's logical and finality relations support the company's climate of control.
References
More filters
Book
Case Study Research: Design and Methods
TL;DR: In this article, buku ini mencakup lebih dari 50 studi kasus, memberikan perhatian untuk analisis kuantitatif, membahas lebah lengkap penggunaan desain metode campuran penelitian, and termasuk wawasan metodologi baru.
Book
Qualitative Data Analysis
TL;DR: In the field of qualitative data analysis, qualitative data is extremely varied in nature. It includes virtually any information that can be captured that is not numerical in nature as mentioned in this paper, which is a generalization of direct observation.
Journal ArticleDOI
A Dynamic Theory of Organizational Knowledge Creation
TL;DR: In this paper, the authors propose a paradigm for managing the dynamic aspects of organizational knowledge creating processes, arguing that organizational knowledge is created through a continuous dialogue between tacit and explicit knowledge.
Book
The Knowledge Creating Company
TL;DR: The Japanese companies, masters of manufacturing, have also been leaders in the creation, management, and use of knowledge-especially the tacit and often subjective insights, intuitions, and ideas of employees as discussed by the authors.