Based on a case study of Saraya Corporation, this paper aims to explore the role of management control in sustainability management. The empirical findings show that a particular pattern of personal control and communication tools, which we see as management control for sustainability management in our case site, has emerged and changed over time while forming a complementary role. The role is shaped in integrating sustainability into the company’s business through the interaction with the external environment, as well as in transforming the practices of employees engaged in sustainability into organisational activities. The findings from this study contribute to the literature on management control for sustainability and sustainability management practice.

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In this paper, I focus on the internal establishment process of amoeba management, and examines how management accounting literacy of middle and lower managers, which is necessary for amoeba management, could be constructed. I found that (1) hourly profitability calculation in amoeba management is not introduced from outside by consultant, but constructed by internal managers, (2) active managers’ participations with assigned tasks in calculation rule settings are important, and (3) managers could understand the association of operations and accounting through the participation. Moreover, planning capability which is critical in amoeba management was grown in OJT. In this process, intentionally limited functionality of information system of amoeba management, which does not have automatic calculation, encouraged interdepartmental communications and enabled the plans by managers to be the plan with intentions and thoughts, not forecast.

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The purpose of this paper is to explore the settling process of enterprises using BSC when face changes. Existing research has clarified that when enterprises using BSC face internal and external changes, it is necessary for enterprises to respond. However, the understanding of the settling process is lacking. Based on a case study, the author focused on two changes: COVID-19 and the change of the CEO, and analyzed the process of dealing with the changes from their occurrence to their consequences. In addition, in the settling process of change, when multiple changes occur, the author emphasized the importance of looking at the entire settling process, the importance and the limitation of the founder, and confirmed the importance of considering variations caused by individual changes, the importance of selection and retention regarding behavior due to variations.

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The purpose of this paper is to clarify how companies flexibly operate medium-term management plans in order to respond to environmental changes. To this end, I conducted a case study of three major pharmaceutical companies. As a result, it was shown that there 6 methods for flexible operation of medium-term management plans: (1) shortening or extending the period, (2) revision during the plan period, (3) top-down formulation, (4) goal setting, (5) multiple scenario setting, and (6) plan review.

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[in Japanese]

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