Exploitation and Exploration through a Pseudo-micro-profit Center System:

Reanalysis of Habran et al.（2021）

Abstract

The micro profit center system is known as a management control technique that revitalize the shop floor employees through the use of accounting information. This paper reanalyzes the case of the pseudo micro profit center system of Habran et al.（2021）and argues that the pseudo micro profit center system is “ambidextrous management” that enables manufacturing operations（routine operations）and continuous improvement activities（non-routine operations）to be conducted simultaneously.