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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/10069/37098
http://hdl.handle.net/10069/3709898b4ce5f-2f2d-4f32-ab17-9746d54fbcab
名前 / ファイル | ライセンス | アクション |
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Keizai96_4_43.pdf (882.4 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2017-03-30 | |||||
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 | management control systems | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | levers of control | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | literature review | |||||
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 | departmental bulletin paper | |||||
著者 |
庵谷, 治男
× 庵谷, 治男 |
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著者別名 | ||||||
姓名 | Otani, Haruo | |||||
その他のタイトル | ||||||
その他のタイトル | The Significance and Issue of Adopting Levers of Control as an Analytical Framework of Management Control Systems: Focus on Simons' Studies | |||||
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 use” when they interpret findings from case studies. |
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書誌情報 |
経営と経済 en : Journal of Business and Economics 巻 96, 号 4, p. 43-80, 発行日 2017-03-25 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869101 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00069150 | |||||
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 | |||||
出版者 | ||||||
出版者 | 長崎大学経済学会 | |||||
出版者別言語 | ||||||
Economics Society of Nagasaki University | ||||||
sortkey | ||||||
03 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 経営と経済, 96(4), pp.43-80; 2017 |