The Systems Thinker – Double-Loop Accounting-A Language for the Learning  Organization - The Systems Thinker

The Systems Thinker – Double-Loop Accounting-A Language for the Learning Organization - The Systems Thinker

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If accountants (“those bean-counters”) are so dumb and we (“who really know this business”) are so smart, why do they run our companies? We complain that budget-mania closes off profitable ventures. We blame accountants when we scramble to meet performance goals. “It’s not our fault,” we say. “We have no choice but to wreak havoc […]

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PDF) System thinking in single- and double-loop learning on the perceptions of improving ships' repair performance