Accounting Progress
Online ISSN : 2435-9947
Print ISSN : 2189-6321
ISSN-L : 2189-6321
Strategy Communication by Integrating Management Systems
The Interaction of Long―Term Planning, Budgets, and MBO
Setsuko Hayashi
Author information
JOURNAL FREE ACCESS

2005 Volume 2005 Issue 6 Pages 86-102

Details
Abstract
 A corporate organization usually utilizes several management systems simultaneously. Traditionally each management system was adopted individually, reflecting each objective of its responsible department. However, the importance of interaction among several management systems based on corporate strategies is recognized these days. Integration of once individually operated management systems based on strategies of the top management and alignment of objectives of several management systems are effective for organizational strategy communication.
 This paper demonstrates that interactive operation of long―term planning, budgets, and MBO (management by objectives)promote the strategy communication effect in each management system.
Content from these authors
© 2005 Japan Accounting Association
Previous article Next article
feedback
Top