Organisational Learning and Management Accounting Systems A Study of Local Government 1st edition by Louise Kloot, Albie Brooks, Maria Italia, Judy Oliver ISBN  0868407135  978-0868407135

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ISBN 10: ‎ 0868407135
ISBN 13: 978-0868407135
Author: Louise Kloot, Albie Brooks, Maria Italia, Judy Oliver 

Increasingly a corporation’s competitive advantage is synonymous with its capacity for organisational learning. Nowhere is this more apparent than in Victorian local government where the State Government replaced councillors with commissioners, introduced compulsory competitive tendering, amalgamated councils and enforced efficient management.

Organisational Learning and Management Accounting Systems A Study of Local Government 1st Table of contents:

• Introduction

  • Overview of Organizational Learning and Management Accounting Systems
  • The Importance of Studying Local Government
  • Research Objectives and Methodology
  • Structure of the Book

• Theories of Organisational Learning

  • Key Concepts in Organisational Learning
  • Models and Frameworks of Learning in Organizations
  • The Role of Knowledge Management
  • Linking Organizational Learning to Public Sector Performance

• Management Accounting Systems (MAS) in the Public Sector

  • Overview of Management Accounting Systems
  • Characteristics of MAS in Local Government
  • Traditional vs. Modern Approaches to Management Accounting
  • The Role of MAS in Decision-Making and Resource Allocation

• The Interplay between Organisational Learning and Management Accounting

  • How Organisational Learning Impacts Management Accounting Practices
  • Feedback Loops in MAS and Organizational Learning
  • Case Studies of Learning within Local Government Accounting Systems
  • Measuring Learning and Adaptation in Public Sector Organizations

• Institutional and Contextual Factors in Local Government

  • The Role of Political, Social, and Economic Context in Local Government
  • Institutional Constraints and Opportunities for Learning and MAS Implementation
  • The Influence of Local Government Structures on Accounting Practices
  • Regulatory and Policy Considerations

• Empirical Study: Local Government Case Studies

  • Research Design and Methodology for the Study
  • Case Study 1: Learning in a Small Local Government Department
  • Case Study 2: A Large Urban Local Government Accounting System
  • Cross-Case Analysis: Common Themes and Insights
  • Practical Challenges in Implementing MAS and Learning Systems

• Challenges to Organisational Learning in Local Government

  • Barriers to Learning and Change in the Public Sector
  • Organizational Culture and Resistance to Change
  • Financial and Resource Constraints
  • Political Interference and its Effect on Learning Processes

• Improving Management Accounting Systems through Organisational Learning

  • Best Practices for Encouraging Learning in Accounting Systems
  • The Role of Leadership in Fostering Organizational Learning
  • Techniques for Integrating Learning into MAS
  • Policy Recommendations for Enhancing Local Government Performance

• Conclusion

  • Summary of Key Findings from the Study
  • The Future of Management Accounting and Learning in Local Government
  • Final Thoughts on the Relationship Between Organizational Learning and MAS
  • Directions for Future Research

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