The Interaction Effects between Management Control and Management Accounting Capabilities on Radical Innovation
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- Fukushima Kazunori
- Associate Professor, Department of Commerce, Seinan Gakuin University
Bibliographic Information
- Other Title
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- 管理会計による急進的イノベーションの促進―管理会計能力に基づく考察―
- カンリ カイケイ ニ ヨル キュウシンテキ イノベーション ノ ソクシン : カンリ カイケイ ノウリョク ニ モトズク コウサツ
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Abstract
<p>Previous literatures have produced inconsistent results regarding the relationship between management accounting and control systems (MACS) and radical innovation. This study addresses these inconsistencies by exploring the moderating effect of management accounting capabilities on this relationship. Management accounting capabilities are organizational capacities that enable the realization of expected effects of MACS on performance. Experiential learning capabilities, one of the management accounting capabilities, may exert a positive influence on the implementation of MACS. By introducing experiential learning capabilities as a moderator in the analysis, this study shows that MACS do, in fact, foster successful radical innovation at high-impact learning culture firm. The results imply that simply using interactive use of MACS is not sufficient to enhance radical innovation, it is also necessary for a high-impact learning culture firm to possess experiential learning capabilities to foster radical innovation.</p>
Journal
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- The Journal of Management Accounting, Japan
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The Journal of Management Accounting, Japan 25 (1), 3-18, 2017
The Japanese Association of Management Accounting
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Keywords
Details 詳細情報について
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- CRID
- 1390564238095405056
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- NII Article ID
- 130007621337
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- NII Book ID
- AN10538994
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- ISSN
- 24340529
- 09187863
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- NDL BIB ID
- 028106932
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL
- CiNii Articles
- KAKEN
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- Abstract License Flag
- Disallowed