Tobita, T. 2021. Designing Management Control Systems: An Analysis of Management Accounting Practice in SMEs

DOI

Bibliographic Information

Other Title
  • 〔自著を語る〕『経営管理システムをデザインする ―中小企業における管理会計実践の分析―』 を執筆して

Abstract

<p> This paper outlines the book “Designing Management Control Systems: An Analysis of Management Accounting Practice in SMEs”, which was published by the author in May 2021, and presents the research issues revealed in the book.</p><p> To clarify management accounting practices in small and medium-sized enterprises (SMEs), this paper, based on discussions on 'design', particularly information design, examines how management control systems (MCS) and management accounting systems that mainly comprise MCSs are designed by managers. The perspective of how MCS and management accounting system are designed by management is introduced. In particular, we tried to clarify how the MCS and management accounting system function to bridge the conceptual gap between management and organisational members.</p><p> The above suggests that the design of the MCS may not only help managers to understand the competitive situation in the market and progress within the company, but may also have a significant impact on their thinking in terms of how they themselves perceive what they see through its design.</p>

Journal

Details 詳細情報について

  • CRID
    1390012235941209216
  • DOI
    10.34576/jarsmes.2022.8_32
  • ISSN
    24358789
    2189650X
  • Text Lang
    ja
  • Data Source
    • JaLC
  • Abstract License Flag
    Disallowed

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