Schiller, Stefan2006-11-302007-02-092007-02-0919981403-3704http://hdl.handle.net/2077/2601How to design and make cost and management control systems work in today&#39s empowered, learning organizations has become the subject of much debate. This essay sketches a Competence Management framework that can be used to inform case study work (as well as standard statistical studies) aimed at addressing the question of how to design and use cost management system in a learning organization.29 pages72704 bytesapplication/pdfenCompetence management; framework; field study; cost managementReportBusiness studies