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The use of management control systems in Japanese social enterprises


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  • The ues of management control systems in Japanese social enterprises

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All businesses employ various control systems to manage their interorganizational networks, such as strategic alliances and supply chains. A "management control system (MCS) package” refers to the set of MCS that are employed in organizations, which are not necessarily intentionally coordinated. The "MCS package" framework by Malmi and Brown (2008) includes five control elements: cultural, planning, cybernetic, compensation, and administrative control. However, the framework does not describe how these controls are used.This study overcomes this shortcoming by operationalizing the MCS package framework to describe how controls are used to manage networks. We investigate how two Japanese social enterprises have used their controls. Then, we develop a framework to describe how management control packages are used to manage networks.


  • 経営研究

    経営研究 63 (4), 81-95, 2013-02


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