THE BUNDLING OF MANAGEMENT ACCOUNTING INNOVATIONS: AN EXPERIENTIAL LEARNING PERSPECTIVE
Abstract - The paper aims to analyse the learning dynamic involved during the process of bundling of two management accounting innovations: balanced scorecard and EFQM-CAF. An interventionist longitudinal case study was carried out, adopting a triangulation of methods; direct observation/participation, interviews, documents analysis, informal/colloquial talks. The papers adopt the bundling process model theorized by Ax and Bjørnenak (2005) integrated by the experiential learning theory (Kolb, 1983). The bundling process activates a complex learning dynamic by grasping and transforming the knowledge. The managerial knowledge was the result of a continuous process of examination, interrogation and critical analysis of the theoretical abstraction of the management accounting model and the real practice.
Keywords - Interventionist approach, Public sector, BSC, EFQM-CAF, experiential learning theory.