The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
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Management Control in Meta-Organization: An Analysis of Kyoto Shisaku Net
Naoya Yamaguchi
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2017 Volume 25 Issue 1 Pages 19-33

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Abstract

The purpose of the paper is to clarify the management control of the Kyoto Shisaku Net based on the concept of “Meta-organizations”. It is thought that the features of the network are a business model that utilizes technical diversity and complementarity effectively, and independent management control based on belief systems that are meta-organization wide. The formal and informal frequent and high-quality communications among the director companies promote the sharing of core values and create the sense of belonging to a meta-organization and encourage the will to take on new challenges. It is thought that these support the alignment of operations and the empowerment of innovation in the network. Furthermore, it is thought that the network produces a virtuous circle that expected external effects raise the willingness to participate in the network and the realized external effects revitalize the members.

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© 2017 The Japanese Association of Management Accounting
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