The Journal of Cost Accounting Research
Online ISSN : 2432-034X
Print ISSN : 1349-6530
ISSN-L : 1349-6530
The Significance of Management Control Research on the Social Problem-Solving-Oriented Cross-Sector Network Organization
Takami Matsuo
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2023 Volume 47 Issue 1-2 Pages 1-11

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Abstract

This paper examines the concept and research potential for the management control research on the cross-sector network organization in which government, non-profit organizations, and businesses bring their resources and collaborate across sector boundaries. The management control research can refer to the prior findings of the inter-organizational management control and the strategic management control in research of network organizations. On the other hand, it is necessary to conduct research that considers the characteristics of the network organizations, such as examining performance management that fits organizations that are connected through loose relationships that are not necessarily based on contracts.

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© 2023 The Japan Cost Accounting Association
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