This paper examines the concept and research potential for the management control research on the cross-sector network organization in which government, non-profit organizations, and businesses bring their resources and collaborate across sector boundaries. The management control research can refer to the prior findings of the inter-organizational management control and the strategic management control in research of network organizations. On the other hand, it is necessary to conduct research that considers the characteristics of the network organizations, such as examining performance management that fits organizations that are connected through loose relationships that are not necessarily based on contracts.

We examine the relationship between management of membership organizations aiming to form a business ecosystem and MCS of SMEs. While members learn management knowledge, member organizations aim to make policy recommendations based on economic surveys. The findings show the co-evolution relationship between the two and participation in member organizations and the development of MCS of firms are not in conflict.

This paper discusses meso-management accounting for industry clusters. There are two possible approaches to meso-management accounting: one is from macro-accounting and the other is from micro-accounting. As an example of the former, the application of the input-output table to industry clusters, and as an example of the latter, the possibility of inter-organizational management accounting and the extended application of the balanced scorecard are discussed.

As society becomes more complex, there are many examples of multiple organizations with common goals forming networks to provide goods and services. Previous management accounting literature has discussed the nature of inter-organizational collaboration as a means to maximize the performance of a particular organization rather than the network as a whole. In this paper, I examine the construction of management accounting for governance with the aim of improving network performance.

We study cost management of firms with earnings targets set in medium-term strategic plans. Our findings show that earnings targets affect managerial decision-making on costs to achieve the targets, suggesting that earnings targets set in medium-term strategic plans work as earnings benchmarks to be met for managers.

Using data obtained from a questionnaire survey of Japanese companies, this paper analyzes the relationship between environmental strategy, eco-control, environmental capabilities, and environmental performance from the perspective of a resource-based view. As a result, the use of eco-control to support the execution of environmental strategy strengthens environmental capabilities and contributes to the improvement of environmental performance.

This study focuses on internal carbon pricing (ICP), a new issue in environmental management accounting, and examines the effect of the introduction of ICP on corporate CO₂ emissions. The analysis confirmed that the introduction of ICP does not necessarily lead to a reduction in CO₂ emissions, but that the introduction of ICP reduces CO₂ emissions by increasing capital expenditures. This result suggests the importance of linking ICP to capital budgeting and investment decision making.

Conflicting theoretical predictions exist regarding the performance effects of intra-year target adjustments, and the empirical results of previous studies are inconsistent. I review studies on the relationship between intra-year target adjustments and performance. I discuss the possibility that different predictions may have resulted from differences in supporting theories and mediator and moderator variables, and different results may result from differences in research methods and proxies.