Bibliographic Information
- Other Title
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- ゲンカ キカク ノ ドウニュウ ニ カンスル ヨビテキ コウサツ アル デンキ キキ メーカー ノ ジレイ ケンキュウ
- Target Cost Management Change : An Institutional Perspective
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Abstract
This study aims to clear up the process of target cost management change. Based on institutional perspective[Burns and Scapens, 2000], this paper reports on longitudinal empirical study of the implementation of a target cost management in an electric equipment company. First, the initial institutional realm is defined and the process of institutionalization (encoding, enacting, reproduction, institutional-ization) on target cost management is described. Second, the extent and nature of target cost management change is evaluated by drawing on the dichotomies of (1) formal versus informal change, (2) revolutionary versus evolutionary change, and (3) regressive versus progressive change. Third, the organizational performances from the implementation of target cost management are observed. Finally, we drow the implications about longitudinal empirical study of the implementation of target cost management.
經營と經濟. vol.84(2), p.81-118; 2004
Journal
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- 經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報
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經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報 84 (2), 81-118, 2004-09-27
長崎 : 長崎大学経済学会
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Details 詳細情報について
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- CRID
- 1050005822273980672
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- NII Article ID
- 110004998155
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- NII Book ID
- AN00069150
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- ISSN
- 02869101
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- HANDLE
- 10069/6806
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- NDL BIB ID
- 7126506
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- Text Lang
- ja
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- Article Type
- departmental bulletin paper
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- Data Source
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- IRDB
- NDL
- CiNii Articles
- KAKEN