著者

奥 倫陽

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2021, no.16, pp.61-75, 2021-12-31 (Released:2022-08-30)

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In this paper, the relationship between innovation, Simons’ levers of control (LOC), and leadership based on PM theory is inquired. Few empirical studies focus on the relationship between LOC and leadership. As the research approach, the questionnaire survey (n=251) for organization members belonging to Japanese companies is conducted and the multiple regression model is used. As the result, it can be concluded that organizational outcome, innovation, LOC and leadership based on PM theory. However, at the same time, it can be stated that the relationship is complicated because LOC, leadership and business environment have different degrees of influence including positive and negative.

著者

奥 倫陽

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2019, no.14, pp.47-62, 2019 (Released:2021-02-06)

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In this paper, we studied about leadership on management accounting research in Japan by literature survey. We used two databases of CiNii and J-STAGE in the literature survey, and selected the papers with management accounting and leadership(both in Japanese) as keywords. The IPO(input-process-output) model was applied in this paper to classify the research objects based on the selected 56 papers. As the result, we classified the selected papers into three types: (1)leadership as input, (2)leadership as catalyst for management accounting systems, and (3)leadership as output.

著者

奥 倫陽

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2018, no.13, pp.51-63, 2018 (Released:2020-05-11)

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In this paper, the contribution of Balanced Scorecard(BSC) in organizational development is examined, based on four types of organizational development and change process by van de Ven & Poole (1995). When the purpose of using BSC is to realize the strategy, there is the problem that it is not easy to evaluate the outcome by using BSC. Because BSC contributes to the realization in the long term indirectly. Under the basic design philosophy of BSC, organizational development by teleology theory is expected, and organizational members are required to achieve strategic goals. However, achieving the strategic goals is not easy, and even if it is understood that it is important for organizational development to go through the PDCA cycle for realizing the strategy, only unsatisfactory results occur while the strategy itself is changed. Therefore, it is necessary to three-dimensionally check the contribution of BSC to organizational development from more diversified viewpoints.