利用管理控制系统将性别平等纳入战略:来自日本公司的案例研究

IF 4.2 Q1 BUSINESS
Masahiro Hosoda, Shima Nagano, Asami Watanabe
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引用次数: 0

摘要

在日本企业中,性别平等一直是当今最紧迫的可持续发展问题之一。因此,迫切需要从管理控制系统的角度讨论性别问题。性别平等纳入组织战略的程度因每个MCS的配置而异。因此,依靠七家日本公司的案例研究,本研究根据其使用情况调查了MCSs的配置,并检查了实现性别平等融入组织战略的程度。结果揭示了日本企业在将性别平等纳入战略的过程中,以其使用和技术、组织和认知维度为特征的MCSs配置。本研究通过在性别平等如何融入组织战略方面展示管理会计和性别会计中的管理管理准则的配置,有助于研究管理会计和性别会计中的管理管理准则。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

Integrating Gender Equality Into Strategy Using Management Control Systems: Case Studies From Japanese Companies

Integrating Gender Equality Into Strategy Using Management Control Systems: Case Studies From Japanese Companies

In Japanese companies, gender equality has been one of the most pressing sustainability issues of the day. Accordingly, there has been a strong need to discuss gender issues from the perspective of Management Control Systems (MCSs). The degree to which gender equality is integrated into organisational strategy varies, depending on the configuration of each MCS. Thus, relying on the case studies of seven Japanese companies, this study investigates the configuration of MCSs based on their use and examines the degree to which the realisation of gender equality is integrated into organisational strategy. The results revealed the configuration of MCSs typified by their use and technical, organisational and cognitive dimensions in integrating gender equality into strategy in Japanese companies. This study contributes to research on management accounting and MCSs in gender accounting by showing the configurations of MCSs in terms of how gender equality is integrated into organisational strategy.

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来源期刊
Business Strategy and Development
Business Strategy and Development Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)
CiteScore
5.80
自引率
6.70%
发文量
33
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