|
Peter Senge defined a learning organization when person beings cooperating inside dynamic systems (when defined inside systemics) that are around the state of continuous adaptation & improvement. This watch, & a associated sentence learning the residing, develop get a dominant theory of enterprise management & strongly influenced development of ISO standards applicable to management, accounting and auditing, of which ISO 19011 is the most important.
Feedback
That is, organisations that come adapted for maximal organizational learning and that build feedback loops deliberately to maximize their own learning.
Such the taxonomy most universally begins as a and then-alleged "folksonomy", those keywords that arise naturally from usage in the enterprise.
Taxonomy
But, the learning organization must yet establish the other firm description of what is subject to rapid vary, & what is does'nt. This enterprise taxonomy is a green & agreed upon understanding of terms, construct, categories & keywords that use in that organization, & come potential to keep using for numerous years when it grows & prospers.
It combines & specializes terms that come defined in technologies, industries & professions that use at times to exist as managed by core business or even even act processes of the enterprise or professional - typically known as per Japanese term for this: kaizen.
A overall run resembles academic locate in the social sciences. Still, as an enterprise has super narrow needs, it occasionally utilizes merely the diminutive subset of the terms & tests expected for the to the full ontology - though an enterprise taxonomy can become considered to be either the super minimum foundation ontology, or, the super big data dictionary. Couple enterprises develop a resources to wash to a higher degree combine & specialize a terms already defined by faculty member, and so, often, humans by having postgraduate degrees around social science be included either when adviser or even when a human resources experts.
Roles and flows
A virtually all basic data is job descriptions, as ISO 9000 standards specify, and a organization's environmental impact as the ISO 14000 standards specify. Auditing one ii standards is at present officially cooperative in the ISO 19011 protocol.
Beyond that, a domains where an enterprise must pay attention to vary, versus people where it must exist as constantly learning, diverge drastically by using a nature & severity of enterprise, its client & its marketing and supply relationships. In any one "departments":
Facts must somehow exist as classified & then that humans could part & reuse organisational noesis, increase efficiency, streamline business processes and help integration by using newly technologies.
Challenging assumptions
Another time it has established what it is, learning organization must constantly challenge its processes, videos, assumptions & possibly its basic structure:
the zero base budget technique whereby an organisation or even section must redefine itself by owning every budget period, using there are no prior assumptions all about how else these are organised or what model of activity-based costing should apply. Such a system ensures that each manager could justify the total cost of operations of every aspect of their division or even function.
the back to the floor method whereby an executive must regularly visit the shop floor as an average worker.
Basically, truth learning organization is redesigning itself constantly, utilizing simply its have taxonomy to decide what does'nt to vary.
Accounting
A accounting for the learning process occurs as hard & controversial condition. There are numerous solutions that tend to compete:
Executive Value Added tries to measure contribution of executives
throughput accounting is more caring by having run efficiency
full cost accounting is more caring by using resource efficiency
risk as regret models are general plenty to treat by using a lot of the above, however usually call for tremendously other complex scenario analysis
As of 2005, there is no consensus beyond a ISO 19011 audit.
|