2016 Fiscal Year Final Research Report
The research on management control in the decentralized autonomous organizations
| Project/Area Number |
26380617
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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 | Seikei University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Keywords | マネジメント・コントロール / 管理会計 / 自律的組織 / 組織文化 / コントロールパッケージ / 予算管理 / イノベーション / DDP |
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| Outline of Final Research Achievements |
In this research, we adapted "autonomous decentralized organization" to capture reality of the well performed business enterprises. Autonomous decentralized organizations promoted their employees to accumulate and make organizational knowledge. How to design and operate management control in autonomous decentralized organization is matter of grave concern.
Based on theoretical review and case analysis, we reached 2 findings as follows.
First, it was confirmed that in autonomous decentralized organizations, various control means were used simultaneously as a control package. Secondly, in autonomous decentralized organizations, we also made clear that the management accounting information such as budgetary management system is largely different in operation (that there is an emphasis on hypothesis discovery rather than control).
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| Free Research Field |
管理会計
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