Roles of accountants in developing process of enabling control system: A case study of a large construction machinery manufacturer

Material type: 文書・図像類

Author: 浅田,拓史 / 吉川,晃史 / 上總,康行

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Note (General)：: type:80 大阪経大学会「Working Paper」This study examines the role of accountants in the process of building enabling control, based on a Japanese construction...

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Material Type: 文書・図像類
Title: Roles of accountants in developing process of enabling control system: A case study of a large construction machinery manufacturer
Author/Editor: 浅田,拓史 / 吉川,晃史 / 上總,康行
Author Heading: 浅田,拓史 / 吉川,晃史 / 上總,康行
Text Language Code: eng
Subject Heading: Enabling control / Roles of accountants / Transparency / Management accounting change / Control system
Target Audience: 一般
Note (General): type:80 大阪経大学会「Working Paper」
This study examines the role of accountants in the process of building enabling control, based on a Japanese construction machinery manufacturer that recovered from a financial crisis through management reform. In implementing the new control system, accountants were found to function as accounting engineers who mediated between top management and employee perspectives. Accountants were able to play this role as front-line employees had a high level of KAIZEN capability and did not require excessive front-line intervention from accountants. The second reason is that accountants had metaroutines for autonomously changing existing accounting routines. Regarding the control system used coercively during management reform, the metaroutines of the accountant who autonomously modified the usability of the front-line employees became an engineering work that mediated between top management and employee perspectives.
Source: http://www.i-repository.net/il/user_contents/02/G0000031Repository/workingpaper/wp2021-2.pdf
http://www.i-repository.net/il/user_contents/02/G0000031Repository/workingpaper/wp2021-2.pdf
Access Restrictions: 限定公開
Data Provider (Database): 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）
https://irdb.nii.ac.jp
Original Data Provider (Database): 大阪経済大学 : 大阪経済大学機関リポジトリ