頼 誠

This paper is an introduction of a study of management accounting change by Burns and Scapens. They are primarily concerned with the intraorganizational processes of change, and their institutional framework is simple and useful for case studies. They conceptualize management accounting as organization rules androutines. This makes it possible for researchers to find management accounting techniques, systems, and the ways, etc. which are useful in practice, but which are not necessarily the optimal techniques. I evaluate their studies and I propose to adapt their model in order toexplain th...

These days, a firm which consists of many microprofit centers attracts attention. In case of M Company, the main purpose of dividingthe organization into microprofit centers, is to adapt to competitive environments. The process that top management shows a vision, stimulates allemployees into opportunity-seeking and learning, and drives new strategies to emerge, is consistent with the model of interactive control systems. However, the management control systems of M company (sharing information with others, incentive systems and So on), may be fundamentally different from those of firms in U...