The Effects of Management control systems (MCS's) on Organizational learning and the Learning climate: A Case Study

Abstract

The paper will aim to introduce the reader to a qualitative research regarding the effects of management control systems (MCS's) on organizational learning, and the learning climate. The research is placed in the field of business economics and management control literature. The examined dimensions of control are output, behavior control, and clan control. For the learning process and learning climate, this study makes use of the respective concepts derived by Argyris (1990), concerning the single-loop/double-loop learning processes and the model Ⅰ & Ⅱ learning climates. The outcome of this research will reflect on the interrelation between management control and organizational learning, as well as the learning climates. In order to understand this relationship, the different dimensions of MCS's and organizational learning are examined by means of a practical case study.