The Journal of Cost Accounting Research
Online ISSN : 2432-034X
Print ISSN : 1349-6530
ISSN-L : 1349-6530
A Note on the Relationship between Management Control and Organizational Ambidexterity
Yuichi Ichihara
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2024 Volume 48 Issue 1 Pages 12-23

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Abstract

This paper examines the potential contribution of management control research to organizational ambidexterity(OA)research and the possibility of expanding management control research by conducting OA research. Through the narrative review of the relationship between OA and management control systems, I found that management control research contributes to OA research by showing management control systems as micro mechanisms for OA and OA research can expand who uses management control systems, what kind of management control systems is used, and which is controlled by management control systems.

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© 2024 The Japan Cost Accounting Association
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