The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
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Management Controls in Crisis: Based on Interviews with OMRON Corporation during the COVID-19 Pandemic
Masayuki YoshidaMasaki UchitaIkuko SasakiHiroshi Miya
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2024 Volume 32 Issue 1 Pages 53-65

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Abstract

The purpose of this study is to clarify the specific process of management controls in crisis. In particular, we focus on result control and cultural control. To do this, we conduct an interview survey with OMRON Corporation and discuss examples of how result control and culture control were used to ensure goal congruence during the COVID-19 pandemic. This case shows that the use of result control has changed in an environment of rapidly increasing uncertainty, that cultural control mainly ensured goal congruence, and that result control made a subsidiary contribution. These findings contribute to a better understanding of management controls in crisis.

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© 2024 The Japanese Association of Management Accounting
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