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マネジメント・コントロール・システムの分析フレームワークとしてLevers of Controlを採用することの意義と課題 ―Simonsの所説を中心に―
http://hdl.handle.net/10069/38198
http://hdl.handle.net/10069/38198c7693f4e-d440-4c87-8d8f-bed9c1507a5e
名前 / ファイル | ライセンス | アクション |
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JJNUK5_1_12.pdf (848.4 kB)
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Item type | 学術雑誌論文 / Journal Article(1) | |||||
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公開日 | 2018-05-17 | |||||
タイトル | ||||||
タイトル | マネジメント・コントロール・システムの分析フレームワークとしてLevers of Controlを採用することの意義と課題 ―Simonsの所説を中心に― | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | マネジメント・コントロール・システムズ | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | コントロール・レバー | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 文献レビュー | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | journal article | |||||
著者 |
庵谷, 治男
× 庵谷, 治男 |
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著者別名 | ||||||
姓名 | Otani, Haruo | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | This paper reveals the significance and issue of adopting Simons’ Levers of Control (LOC) as an analytical framework of Management Control Systems based on reviews of Simons’ and other previous studies. The significance of adopting LOC is to provide an analytical framework in order to understand how a top manager selects and uses formal information systems and promotes organizational members to learn necessary things to adapt environmental change and maintain or change organizational behavior. In addition, the issue of adopting LOC has “a confusion between beliefs and boundaries systems” and “a confusion between diagnostic and interactive control systems”. Especially, the latter suggests researchers should pay attention to three points such as “share of information”, “dual use of information” and “frequency of information” when they interpret findings from case studies. | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 本論文は「九州地区国立大学教育系・文系研究論文集」Vol.5, No.1(2017/9)に査読を経て受理された。 | |||||
書誌情報 |
九州地区国立大学教育系・文系研究論文集 en : The Joint Journal of the National Universities in Kyusyu. Education and Humanities 巻 5, 号 1, p. No.12, 発行日 2017-09 |
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出版者 | ||||||
出版者 | 九州地区国立大学間の連携事業に係る企画委員会リポジトリ部会 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 18828728 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
関係URI | ||||||
関連名称 | http://id.nii.ac.jp/1066/00000304/ | |||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 九州地区国立大学教育系・文系研究論文集, 5(1), No.12; 2017 |