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Abstract This article introduces the concept of a learning organization or culture. It also identifies why such a culture is important by identifying various benefits seen by organizations that have implemented a learning environment. Two approaches to implementing learning cultures are described along with the assessment tools associated with each one. Either or both approaches and tools will allow a manager the opportunity to assess their department’s or organization’s current standing in terms of where they are as a learning culture and where they can improve. What is a Learning Organization or Learning Culture? According to Gavin, Edmonson, and Gino (2008), a learning organization or culture is one in which its employees create, acquire, and transfer knowledge in order to assist their company to adapt more quickly than their competition. Why would an organization want to create a learning culture? Many benefits have been identified with a strong learning culture (Blackwood, 2014). Winter 2018 | The Cooperative Accountant
Small Business Coop Forum Editor Barbara A. Wech Department of Management, Information Systems, and Quantitative Methods University of Alabama at Birmingham Collat School of Business CSB 364 bawech@uab.edu
These benefits include, but are not limited to, gains in efficiency, productivity, job satisfaction, organizational commitment, the ability to deal with change, and increased profits. Such organizations have experienced decreased turnover, as well. Why? If your company does not have a focus on a learning organization, should your accounting department consider creating and maintaining a 25
