In-depth understanding of the factors that facilitate group learning and group performance is critical for firms given the preponderance of group-based work in modern organizations. A firm's management accounting system (MAS) can play a critical role in the development of group learning. This paper discusses the role of MAS on an important driver of group learning; i.e., the group's transactive memory system (TMS). TMS refers to a shared memory system whereby group members obtain mutual awareness of relative expertise of individual group members based on interactions between members. Significant extant research reveals positive effects of TMS on team performance. We posit that MAS can influence the development of TMS; for example, MAS can facilitate encoding, storing, and retrieving information for TMS development (the information effect). MAS can also assist in increasing employee motivation to effectively contribute to and utilize TMS (the motivation effect). We discuss these two effects of MAS on TMS and provide implications and directions for future accounting research.
- Group learning
- Management accounting
ASJC Scopus subject areas
- Business and International Management