The Interplay between Management Controls Systems and Organizational Learning in IT Startups
Sammanfattning: The role of management control systems (MCS) in relation to company performance and learning has long been a debated issue (Davis et. al, 2009). Research regarding the recursive relationship of management control systems and organizational learning has been conducted in established companies (Kloot, 1997). We find this topic an interesting path to pursue, however within start-up companies in the IT industry due to its dynamic nature. The purpose of this study is two-fold: on the one hand it aims to explore more in-depth the roles that management control systems can have in the context of organizational learning in IT Startups, on the other it seeks to depict more clearly how MCS relate to the stages of learning: production, distribution and mobilization/memorization of knowledge. We find that MCS can have a proactive role in the production of knowledge, by guiding employee behavior and by regularly generating new information. Further, we find that MCS can have a reactive role as an outcome of learning, when they are either adopted, changed or removed. Looking at the stages of learning, knowledge is produced when various information, generated by the combined use of multiple MCS, is interpreted. In addition, the production and distribution stages are closely intertwined and occur during a longer period of time. Finally in the mobilization/memorization stage, we conclude that as MCS can be outcomes of learning, there is an indirect relationship between MCS, where some MCS influence the design and use of other MCS.
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