2020 Volume 28 Issue 2 Pages 37-51
In this paper, we use the case of management reform at Komatsu Ltd. to discuss how changes in control system would affect the role of accountants from the viewpoint of enabling control. Under the enabling type of control system, the role of the accountants who mediates top management and employees is important in order to make transparency. What is needed is not only a role as a translator that converts information between the two, but also the role of educating middle/lower managers on how to use the information and developing a control system that provides information with high usability. Thus, a more sophisticated role as an employee partner and an accounting professional is required for accountants in enabling control.
