Study of organizational learning orientation and the organizational elements influencing learning process

2014 Fiscal Year Final Research Report

• Project/Area Number: 24530577
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Hosei University
• Principal Investigator: FUKUDA Junji 法政大学, 経営学部, 教授 (50248275)
• Project Period (FY): 2012-04-01 – 2015-03-31
• Keywords: 組織学習 / 探索学習志向 / 活用学習志向 / マネジメント・コントロール・システム / 質問票調査

Outline of Final Research Achievements

In this study, based on a literature review, I have made some hypotheses concerning the influence of environmental and organizational characteristics has organizational learning orientation and how the design of management control systems (MCS) influences explorative and exploitative learning organization. Also included the influence an organizational orientation has on organizational members' behavior, and on organizational learning itself. According to the survey analysis for testing of the above hypotheses, I found the following things. First, the organizational characteristics and the ways using MCS are different for exploration oriented divisions and exploitative oriented divisions. Second, the degree of using interactive budget management system has a different degree of influence on explorative learning and exploitative learning.

Free Research Field

管理会計