Abstract
The purpose of this study is to review the past research regarding organizational inertia in the management accounting field and to extend the scope of research on the relevance between management accounting and organizational inertia, that has not been discussed in the past. First, I review the existing research in the management accounting field related to organizational inertia, specifically about management accounting change and management control (MC). Second, I try to extend the research field to the new relationship between management accounting and organizational inertia, which has not yet been discussed by these studies. An exploratory analysis was conducted using Simons’ Levers of Control as the theoretical framework, and the results of structural equation modeling suggested the existence of a relationship between MC and organizational inertia that has not been clarified in previous studies. In this study, a quantitative analysis of the relevance between MC and structural inertia based on population ecology theory was carried out for the first time.
