PurposeThe need to create and apply knowledge has contributed to the prescription of a learning organisation. However, there is no easy answer to what this concept means. Also a major criticism of the concept relates to the yet unclear connection between learning and performance. The purpose of this paper is to review the broad global literature to identify emergent themes, synthesised into a multilevel framework of process and structural attributes that reflects key theoretical relationships and attributes underwriting organisational learning and changeDesign/methodology/approachThis paper is based on meta‐analysis of literature published about the learning organisation and organisational learning.FindingsFinds a multilevel framework of process and structural attributes that reflects key relationships and attributes associated with learning and change.Practical implicationsThe multi‐level model outlines a framework for future research that may seek to link learning and performance. The causal relationships identified also suggest practical implications for managers seeking to enact the learning organisation concept.Originality/valueThis paper synthesises the conceptual underpinnings of literature on the learning organisation into a practical framework.
Purpose-One of the responses to criticisms of traditional forms of accounting reports for knowledge-based firms has been the development of the balanced scorecard (BSC), a strategic performance measurement framework and methodology based on a family of performance measures. This paper aims to examine the issue of measuring performance in relation to a major Australian company, The Fosters Brewing Group, where a newly appointed CEO reversed a decline in performance by adopting, among other initiatives, the balanced scorecard approach to management. Design/methodology/approach-The paper takes the form of a case study, applying the theoretical framework of the BSC to a declining business in order to achieve a turnaround. Findings-The paper discusses how a newly appointed CEO of The Fosters Brewing Group reversed a decline in performance by adopting, among other initiatives, the balanced scorecard approach to management. Research limitations/implications-The BSC is a practical framework to deal with the intangible nature of knowledge, while ensuring that such investments in knowledge and management align with and contribute to their strategic direction. Practical implications-The paper provides an example of a company using the BSC to deal with the imperative of making investments in knowledge and management skills. Originality/value-There is a growing body of literature on the limitations of traditional accounting statements that measure tangible, physical assets to capture the current and future value of knowledge. This paper illustrates a framework using the BSC to manage and measure the intangible nature of knowledge.
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