Smart Work and Hard Work: Explicating a Learning Orientation in Strategic Management Accounting
MANAGEMENT ACCOUNTING RESEARCH, Vol 7, No 4, December 1996
Posted: 6 Nov 1996
This paper examines the skills and aptitudes necessary to undertake a strategic management accounting project. It argues that individuals involved in such projects are required to work both smart and hard. This argument is developed theoretically by reference to the work of educational psychologists who have identified two different types of goal orientation which people pursue in achievement situations: the learning orientation and the performance orientation. Evidence that strategic management accounting requires a learning orientation is provided by means of a case study which describes its use in a competitive tendering situation. This is followed by a discussion of the potentially symbiotic relationship of strategic management accounting and organisational learning. The discussion leads to the specification of a research agenda that may have significant implications for the practice and learning of management accounting.
JEL Classification: M40, M46
Suggested Citation: Suggested Citation