Dinamic Change of Management Control Systems

About This Project

Japan Grant Number
JP25870522 (JGN)
Funding Program
Grants-in-Aid for Scientific Research
Funding Organization
Japan Society for the Promotion of Science

Kakenhi Information

Project/Area Number
25870522
Research Category
Grant-in-Aid for Young Scientists (B)
Allocation Type
  • Multi-year Fund
Review Section / Research Field
  • Humanities and Social Sciences > Social Sciences > Business administration > Accounting
  • Humanities and Social Sciences > Social Sciences > Business administration > Management
Research Institution
  • Nagasaki University
Project Period (FY)
2013-04-01 〜 2017-03-31
Project Status
Completed
Budget Amount*help
4,420,000 Yen (Direct Cost: 3,400,000 Yen Indirect Cost: 1,020,000 Yen)

Research Abstract

The purpose of this study is to reveal dynamic change of management control systems (MCS) based on institutional theory perspective. Especially, MCS is composed of some controls so that such controls change in process of time relating wiht each other. In result, this study carried out a case study about the dynamic change of MCS from X company which adopted amoeba management, and then explored the institutional process in the organization.

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