The importance of learning for organizations has been now widely acknowledged. Organizational learning is supposed to favor flexibility in organization, ability to change and to build a competitive advantage. In this perspective, companies are eager to improve organizational learning. However, we know little about how their organization and their tools, particularly control practices and performance measurement systems, impact organizational learning. The aim of this paper is to analyze the effects of control practices around performance measurement systems, on organizational learning. In which way may we define our control systems to favor organizational learning? The paper is based on an empirical case study analyzing organizational learning during control practices where managers mobilize performance measurement systems.
GOMEZ, M.L. (2005). Can Performance Measurement Systems and Control Practices be Used to Improve Organizational Learning? Evidence From an Empirical Case Study. In: Proceedings of the 3rd EIASM Conference on Performance Measurement and Management Control Improving Organizations and Society. European Institute for Advanced Studies in Management (EIASM).