Participation, accounting and learning how to implement a new vision

摘要: To realize a senior management’s new vision, the participation of lower managers and workers is often great importance: have to develop knowledge learn how implement vision. However, expected positive effects are unrealistic academic literature not clear about which forms effective. The normative accounting provides tools match vision information. This paper explores information can be used as toolto facilitate that effective in development helping On basis an interventionist study, this proposes three specific participation: formal participation, informal hierarchical through “organizational community”. differences between these concern relationships among organization’s members, range people involved (accounting fine-grained) exchanged. proposed exchanged has consequences for members their learninghow they contribute realization