Management control systems for realizing innovation

2017 Fiscal Year Final Research Report

• Project/Area Number: 15K03795
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Nanzan University
• Principal Investigator: KUBOTA Yuichi 南山大学, ビジネス研究科, 教授 (40329595)
• Co-Investigator(Kenkyū-buntansha): 三矢 裕 神戸大学, 経営学研究科, 教授 (00296419)
• Project Period (FY): 2015-04-01 – 2018-03-31
• 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

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.

Free Research Field

管理会計