Melco Journal of Management Accounting Research
Online ISSN : 2189-2776
Print ISSN : 1882-7225
ISSN-L : 1882-7225
research paper
A quantitative study of the relationship between formation of enabling control and its effect
Takeshi NishiiTakahito Kondo
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2022 Volume 13 Issue 2 Pages 21-34

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Abstract
This study provides additional empirical evidence regarding the role of enabling control in pursuing multiple objectives. Drawing in data from a survey of 168 Japanese firms in the food-service industry, our findings, using PLS-SEM analysis, suggest that enhancing multiple objectives which are essential for strategic differentiation leads to a development of the four design principles (i.e., flexibility, repair, internal transparency, and global transparency), and then working together as an enabling control. We also find that the enabling control is positively associated with the organization’s adaptable capability.
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