Management Control Systems in SMEs : Model Development and Some Notices in Application
抄録
The purpose of this study is to develop the theoretical model of strategy formation process in small and medium-sized enterprises ((SME) using management control systems (MCS) [Simons, 1990, 1995]. For this purpose, first, we take a birds-eye view of the framework of management control systems that Simons developed based on the strategy formation theory [Mintzberg, 1978]. Second, we review empirical literatures on determinants and performance impacts of MCS, and set up the integration model of this study. Third, some important notices in applying our model to SME research are suggested. Finally, merits of our model are described.
中小企業におけるMCS研究の展望
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