2021 Volume 12 Issue 2 Pages 81-93
This paper examined the influence of organizational learning theories on management control research by literature review. To analyze, I classify previous studies into three group by applying schools of organizational learning theories. Organizational learning theories distinguish three representative school by their original research: Hedberg school that focus on the unlearning by top management, Argyris school that studies the prescription to realize double loop learning and learning by whole organizational member, and March school that bases on the concept of organizational routine.
The result of literature review show management control research using Argyris school or March school only, and Argyris school was applied by many studies. But the studies applying March school deal with different issues from the ones applying Argyris school. This imply that it is important to use organizational learning theory appropriate to research purpose.
Also, some extensions for contemporary management control research using organizational learning theories become clear. First, there were few studies argue the relationship between management control research and Hedberg school. the study that examine the relationship between management control and unlearning is needed because unlearning is the base process to acquire new knowledge for organization and this process is important to survive organization in turbulent environment.
Second, few studies applying Argyris school explored the relationship among individual level, group level, and organizational level learning. It is required to consider how individual level or group level learning by management control is institutionalized to organizational learning.
Third, studies applying Argyris school tend to interpret double loop learning concept broadly. In such studies, it is unclear whether they research the relationship between management control and double loop learning itself or the relationship between management control and the behavioral pattern that become easy to realize double loop learning. To distinguish these relationships is required.