2018 Fiscal Year Final Research Report
Study on organizational characteristics and the design of management control systems of ambidextrous divisions
Project/Area Number |
15K03789
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Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Multi-year Fund |
Section | 一般 |
Research Field |
Accounting
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Research Institution | Hosei University |
Principal Investigator |
Fukuda Junji 法政大学, 経営学部, 教授 (50248275)
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Project Period (FY) |
2015-04-01 – 2019-03-31
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Keywords | 両利き事業部 / マネジメント・コントロール・システム / 予算による戦略的な妥当性のコントロール / 予算による業務的なコントロール / 郵送質問票調査 |
Outline of Final Research Achievements |
Based on a research survey of 110 division managers of firms listed on the Tokyo Stock Exchange (section 1 and 2), we found evidence that the different types of divisional organizational learning orientations impact on their use of management control systems (MCSs). Divisions that shows a low degree of exploration and exploitation organizational learning tend to use statistically significant to the lesser extent belief systems, operational boundaries systems and strategic and operational performance budgetary controls than other learning divisional types. Ambidextrous divisions having both types of organizational learning (exploration/exploitation) highly use both types of MCSs, which seems to adaptable to exploration and exploitation with highly extent and good balance.
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Free Research Field |
管理会計
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Academic Significance and Societal Importance of the Research Achievements |
ダイナミックかつインテンシブな競争環境に直面する今日の企業が,グローバルな競争優位性を獲得・維持している上で既存製品の改善・改良と同時に,新しい製品の開発も積極的に行っていくことが必要である。このような両利き事業部の議論は従来経営学の領域で行われてきたが,本研究では両利き事業部をいかにマネジメントしうるのかという点を明らかにしている。本研究の発見は理論的にもまた実務的にも重要であると考えられる。
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