Changes of performance measurement system: towards organizational learning
Changes of performance measurement system: towards organizational learning

Summary/Abstract: Modern management accounting methods are useful instruments for data accumulation and transformation into valuable knowledge. On the other information generated with the help of those techniques becomes valuable knowledge if organizational learning is ensured. The main feature of organizational learning in this case is ability to apply theoretical descriptive method into practices, ability to incorporate information to decision making process, ability to improve and change the system according to changing external conditions and internal potential of organization. The research question of this paper is: Do effective changes of performance measurement system ensure organizational learning? The aim of this article is to disclose when implementation of modern management accounting conceptions ensures organizational learning. In the first theoretical part of the paper authors tried to analyze modern management accounting conceptions form effective organizational learning point of view and to determine main determinants of effective change management process while implementing ABCM and BSC. The research method, results and interpretations are presented in the second part

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