Future Directions of Innovation and Management Accounting Research: An Application of Robert Simons’ Theoretical Contributions

DOI Web Site

Bibliographic Information

Other Title
  • イノベーションと管理会計研究の今後の方向性―Robert Simonsの理論面での貢献の考察を足掛かりとして―
  • イノベーション ト カンリ カイケイ ケンキュウ ノ コンゴ ノ ホウコウセイ : Robert Simons ノ リロンメン デ ノ コウケン ノ コウサツ オ アシガカリ ト シテ

Search this article

Abstract

<p>This study focuses on the concepts developed by Robert Simons, who opened up a new field of innovation and management accounting research, and presents further directions for this field. Four concepts have been extracted from his body of work, namely “interactive control system,” “diagnostic control system,” “interactive network,” and “creative tension.” A framework is then constructed, which encapsulates the designing of management accounting information for promoting innovation. After analyzing existing studies through this framework, this study deduces that it is necessary to challenge the relationship between management accounting information and “strategic uncertainties,” and empirically recognizes the constructive role of management accounting information in promoting innovation in terms of expanding the “span of influence.”</p>

Journal

Related Projects

See more

Keywords

Details 詳細情報について

Report a problem

Back to top