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)
|
Allocation Type | Multi-year Fund |
Section | 一般 |
Research Field |
Accounting
|
Research Institution | Seikei University |
Principal Investigator |
|
Project Period (FY) |
2014-04-01 – 2017-03-31
|
Project Status |
Completed (Fiscal Year 2016)
|
Budget Amount *help |
¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2016: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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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 / 戦略変更 / 戦略プロセス / マネジメントコントロール / 業績測定 |
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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Report
(4 results)
Research Products
(16 results)