Journal of the Faculty of Management and Information Systems, Prefectural University of Hiroshima 2016 No.9 pp Fixed budgetary target and mot

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1 Journal of the Faculty of Management and Information Systems, Prefectural University of Hiroshima 2016 No.9 pp Fixed budgetary target and motivating managers under high uncertainty Hiroshi ADACHI Otley 1999: Libby and Lindsay 2010 Hirst b Hartmann Burns and Stalker 1961 Khandwalla 1972 Hirst b

2 76 9 Hirst 1983a incompleteness Hopwood 1972 Østergren and Stensaker 2011; Henttu- Aho and Järvinen 2013; Bourmistrov and Kaarbøe 2013; ; ; 2012 Beyond Budgeting Hope and Fraser 2000, 2003; Bogsnes 2008 Hope Fraser fixed performance contract Hirst 1981, 1983b Ross 1995 Ross Libby and Lindsay Hirst 1981, 1983b Hansen et al. 2003; Ekholm and Wallin 2011 Simons 1987 Frow et al : 22 2 Simons (1995) diagnostic control systems beliefs systems boundary systems 4 levers of control

3 77 interactive control systems, Simons 1995 Hansen et al Milgrom and Roberts 1992 target flexibility Weitzman 1980 Marginson and Ogden 2005 Arnold and Artz 2015 Shin and Milkman Ekholm and Wallin 2000 Sivabalan et al flexible budgeting Ekholm and Wallin 2011 Lorain Ekholm and Wallin 2000 Simons 1995 Hansen et al Lorain 2010 Arnold and Artz 2015; Shin and Milkman 2016 Hopwood 1972 Hirst 1981, 1983b Hartmann Simons (1995) Frow et al. (2010) Simons (1995) Simons (2005) interactive network

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13 87 Arnold, M. C. and M. Artz Target difficulty, target flexibility, and firm performance: evidence from business units targets. Accounting, Organizations and Society 40: Bogsnes, B Implementing beyond budgeting: unlocking the performance potential. Wiley, New Jersey Bourmistrov, A. and K. Kaarbøe From comfort to stretch zones: a field study of two multinational companies applying beyond budgeting ideas. Management Accounting Research 24(3): Burns, T. and Stalker G. M The management of innovation. London: Tavistock Institute. Cooper, D. J. and W. Morgan Case study research in accounting. Accounting Horizons 22(2): Ekholm, B. and J. Wallin Is the annual budget really dead? European Accounting Review 9(4): and The impact of uncertainty and strategy on the perceived usefulness of fixed and flexible budgets. Journal of business finance & accounting 38(2): Ezzamel, M. and H. Willmott Accounting for teamwork: A critical study of group-based systems of organizational control. Administrative Science Quarterly 43(2): Frow, N., D. Marginson and S. Ogden Continuous budgeting: reconciling budget flexibility with budgetary control. Accounting, Organizations and Society 35(4): Hansen, S. C., D. T. Otley and W. A. Van der Stede Practice developments in budgeting: an overview and research perspective. Journal of management accounting research 15: Hartmann, F The appropriateness of RAPM: toward the further development of theory. Accounting, organizations and society. 25(4/5): The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures. Abacus 41(3): Henttu-Aho, T. and J. Järvinen A field study of the emerging practice of Beyond Budgeting in industrial companies: an institutional perspective. European Accounting Review 22(4): Hirst, M. K Accounting information and the evaluation of subordinate performance: a situational approach. The accounting review 56(4): a. The controllability of financial outcomes. Abacus 19(1): b. Reliance on accounting performance measures, task uncertainty, and dysfunctional behavior: some extensions. Journal of accounting research 21: Hope, J. and R. Fraser Beyond budgeting. Strategic finance 82(4): Beyond budgeting: how managers can break free from the annual performance trap. Boston, MA: Harvard Business School Press Hopwood, A. G An empirical study of the role of accounting data in performance evaluation. Journal of accounting research 10: Khandwalla, P. N The effect of different types of competition on the use of management controls. Journal of accounting research 10(2): Libby, T. and R. M. Lindsay Beyond budgeting or budgeting reconsidered? a survey of North-

14 88 9 American budgeting practice. Management Accounting Research 21(1): Lorain, M. A Should rolling forecasts replace budgets in uncertain environments? Epstein, M., J. F. Manzoni and A. Davila (ed.) Studies in managerial and financial accounting. Emerald Publishing Group: Marginson, D. and S. Ogden Coping with ambiguity through the budget: the positive effects of budgetary targets on managers' budgeting behaviours. Accounting, organizations and society 30(5): Milgrom, P. and J. Roberts Economics, organization and management. Englewood Cliffs, NJ: Prentice Hall International. Østergren, K. and I. Stensaker Management control without budgets: a field study of Beyond Budgeting in practice. European Accounting Review 20(1): Otley, D Performance management: a framework for management control systems research. Management Accounting Research 10(4): Ross, A Job related tension, budget emphasis and uncertainty: a research note. Management accounting research 6(1): Shin, J. and K. L. Milkman How backup plans can harm goal pursuit: the unexpected downside of being prepared for failure. Organizational behavior and human decision processes 135: 1-9. Simons, R Planning, control, and uncertainty. Bruns, W. and Kaplan, R. (eds.) Accounting and management: field study perspectives. Harvard Business School Press: Levers of control. Boston, MA: Harvard Business School Press Levers of organization design: how managers use accountability systems for greater performance and commitment. Harvard Business Review Press. Sivabalan, P., P. Booth, T. Malmi, and D. A. Brown. An exploratory study of operational reasons to budget. Accounting and finance 49(4): Weitzman, M. L The ratchet principle and performance incentives. Bell Journal of Economics 11(1): Yin, R. K Case study research: design and methods, 2nd ed., Sage Beyond Budgeting 43 3/ BB Beyond Budgeting JICPA

2012 年 10 月 25 日掲載承認資料日本企業におけるマネジメントコントロールシステムとマネジャーの行動に関する実態調査横田絵理妹尾剛好高田朝子金子晋也 MCS MCS,. MCSBeyond budgeting Corporate frugality Management

2012 年 10 月 25 日掲載承認資料日本企業におけるマネジメントコントロールシステムとマネジャーの行動に関する実態調査横田絵理妹尾剛好高田朝子金子晋也 MCS MCS,. MCSBeyond budgeting Corporate frugality Management Powered by TCPDF (www.tcpdf.org) Title 日本企業におけるマネジメントコントロールシステムとマネジャーの行動に関する実態調査 Sub Title A survey of management control systems and behavior of managers in Japanese companies Author 横田, 絵理 (Yokota,