2016 Fiscal Year Final Research Report
Empirical research on management control systems that balance exploration and exploitation
| Project/Area Number |
26780250
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
|
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| Research Institution | Wakayama University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2017-03-31
|
| Keywords | 管理会計 / 予算管理 / マネジメント・コントロール・システム / BSC / 探索 / 深化 / 両利きの経営 |
|---|
| Outline of Final Research Achievements |
In recent years, the importance of “organizational ambidexterity,” which simultaneously pursues two types of organizational learning, exploration and exploitation, has been pointed out. The purpose of this research is to empirically analyze management control systems that balance these two types of organizational learning.
As a result of survey research analysis, the main results of this research are as follows. Budgeting is an essential component of management control systems, and Japanese companies fall into three categories, “flexible budgeting,” “tightly-controlled budgeting,” and “loose budgeting.” Among these, companies classified under tightly-controlled budgeting showed a high degree of organizational learning called exploration and exploitation, suggesting that the two are being balanced.
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| Free Research Field |
会計学
|
