Management control systems for realizing innovation
| Project/Area Number |
15K03795
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Nanzan University |
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Principal Investigator |
KUBOTA Yuichi 南山大学, ビジネス研究科, 教授 (40329595)
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| Co-Investigator(Kenkyū-buntansha) |
三矢 裕 神戸大学, 経営学研究科, 教授 (00296419)
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| Project Period (FY) |
2015-04-01 – 2018-03-31
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| Project Status |
Completed (Fiscal Year 2017)
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| Budget Amount *help |
¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000)
Fiscal Year 2017: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2016: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 管理会計 / マネジメントコントロール / イノベーション / アメーバ経営 / 両利き経営 / コントロールパッケージ / ミニプロフィットセンター / テンション / コントロール・パッケージ / インターラクティブ・コントロール / 自律的組織 / 戦略行動 |
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| Outline of Final Research Achievements |
This research investigates how management control systems affect innovation. A set of several control systems operating as a package can encourage innovation. By employing case studies, it was found that management control packages affect incremental (exploitative) innovation and radical (exploratory) innovation. The control packages play the role of legitimizing resource allocations to facilitate all types of innovations. The results also revealed that control packages can manage the tensions between creativity and stability, and can coordinate innovation activities depending on the situation.
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Report
(4 results)
Research Products
(18 results)
