{"id":389,"date":"2017-10-06T00:00:48","date_gmt":"2017-10-05T15:00:48","guid":{"rendered":"http:\/\/sitejama.jp\/?p=389"},"modified":"2018-04-12T13:59:24","modified_gmt":"2018-04-12T04:59:24","slug":"2017%e5%b9%b4%e5%ba%a6%e7%ac%ac1%e5%9b%9e%e3%80%80%e3%83%aa%e3%82%b5%e3%83%bc%e3%83%81%e3%82%bb%e3%83%9f%e3%83%8a%e3%83%bc%e9%96%8b%e5%82%ac%e8%a8%98","status":"publish","type":"post","link":"https:\/\/sitejama.jp\/?p=389","title":{"rendered":"2017\u5e74\u5ea6\u7b2c1\u56de\u3000\u30ea\u30b5\u30fc\u30c1\u30bb\u30df\u30ca\u30fc\u958b\u50ac\u8a18"},"content":{"rendered":"<p>2017\u5e74\u5ea6\u7b2c1\u56de\u30ea\u30b5\u30fc\u30c1\u30bb\u30df\u30ca\u30fc\u306f\u30012017\u5e747\u67086\u65e5\uff08\u6728\uff0915\u6642-18\u6642\u306b\u798f\u5ca1\u5927\u5b66\u5927\u5b66\u9662(\u56f3\u66f8\u9928\u68df6F)\u4f1a\u8b70\u5ba41\u306b\u304a\u3044\u3066\u30e1\u30eb\u30b3\u5b66\u8853\u632f\u8208\u8ca1\u56e3\u3068\u306e\u5171\u50ac\u3067\u958b\u50ac\u3055\u308c\u307e\u3057\u305f\u3002\u30e1\u30eb\u30b3\u5b66\u8853\u632f\u8208\u8ca1\u56e3\u9867\u554f\u306e\u4e0a\u7e3d\u5eb7\u884c\u6c0f\u3068\u65e5\u672c\u7ba1\u7406\u4f1a\u8a08\u5b66\u4f1a\u526f\u4f1a\u9577\u306e\u6fa4\u9089\u7d00\u751f\u306e\u6328\u62f6\u306b\u7d9a\u3044\u3066\u30013\u672c\u306e\u82f1\u6587\u30da\u30fc\u30d1\u30fc\u304c\u5831\u544a\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u30ea\u30b5\u30fc\u30c1\u30bb\u30df\u30ca\u30fc\u3067\u306f\u3001Management Accounting Research \u8a8c\u306eAssociate Editor\u3092\u52d9\u3081\u3066\u3044\u308b\u6c17\u92ed\u306e\u7814\u7a76\u8005Martin Messner \u6c0f\uff08\u30a4\u30f3\u30b9\u30d6\u30eb\u30c3\u30af\u5927\u5b66\u6559\u6388\uff09\u3092\u30b2\u30b9\u30c8\u30b3\u30e1\u30f3\u30c6\u30fc\u30bf\u3068\u3057\u3066\u8fce\u3048\u30013\u3064\u306e\u82f1\u6587\u5831\u544a\u306b\u5bfe\u3057\u3066\u5b9f\u8df5\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3068\u8a0e\u8ad6\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u7814\u7a76\u5831\u544a1<br \/>\n\u6d45\u7530\u62d3\u53f2\u6c0f\uff08\u5927\u962a\u7d4c\u6e08\u5927\u5b66\uff09<br \/>\nSwitching Management Control System Use: A Construction Machinery Manufacturer Case by Hirofumi Asada, Kohji Yoshikawa, and Yasuyuki Kazusa<br \/>\n\u6d45\u7530\u62d3\u53f2\u6c0f\u306e\u5831\u544a\u306f\u3001\u5c0f\u677e\u88fd\u4f5c\u6240\u306e\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u306b\u3088\u3063\u3066\u3001\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u30fb\u30b7\u30b9\u30c6\u30e0\u306e\u5229\u7528\u30b9\u30bf\u30a4\u30eb\u304c\u300c\u7d4c\u55b6\u5371\u6a5f\u300d\u3078\u306e\u5bfe\u5fdc\u3068\u5e73\u6642\u3068\u306e\u9593\u3067\u5207\u308a\u66ff\u3048\u3089\u308c\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3057\u3088\u3046\u3068\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u5831\u544a\u3067\u306f\u3001Adler and Borys(1996)\u306b\u7aef\u3092\u767a\u3057Ahrens and Chapman(2004)\u304c\u767a\u5c55\u3055\u305b\u305fenabling control\u6982\u5ff5\u3068coercive control\u6982\u5ff5\u3092\u7528\u3044\u3001\u5c0f\u677e\u88fd\u4f5c\u6240\u3092\u3068\u308a\u307e\u304f\u5916\u90e8\u74b0\u5883\u306e\u5909\u5316\u3068\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u30fb\u30b7\u30b9\u30c6\u30e0\u306e\u5229\u7528\u30b9\u30bf\u30a4\u30eb\u3068\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u305f\u7d50\u679c\u3001\u7d4c\u55b6\u72b6\u614b\u304c\u6bd4\u8f03\u7684\u5b89\u5b9a\u3057\u3066\u3044\u308b\u671f\u9593\u306fenabling control style\u304c\u3001\u7d4c\u55b6\u5371\u6a5f\u4e0b\u3067\u306fcoercive control style\u304c\u3068\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u8ad6\u3058\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u7814\u7a76\u5831\u544a2<br \/>\n\u85e4\u91ce\u96c5\u53f2\u6c0f\uff08\u65e5\u672c\u5927\u5b66\uff09<br \/>\nIncomplete performance measures from a collectivistic view<br \/>\nby Masafumi Fujino, Yan Li, Norio Sawabe<br \/>\n\u85e4\u91ce\u96c5\u53f2\u6c0f\u306e\u5831\u544a\u306f\u3001\u696d\u7e3e\u8a55\u4fa1\u6307\u6a19\u306e\u4e0d\u5b8c\u5168\u6027\u306b\u95a2\u3059\u308b\u6b27\u7c73\u306e\u7814\u7a76\u304c\u3001\u6697\u9ed9\u306e\u3046\u3061\u306b\u500b\u4eba\u4e3b\u7fa9\u7684\u306a\u72ec\u7acb\u7684\u81ea\u5df1\u89b3\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u6307\u6458\u3057\u305f\u4e0a\u3067\u3001\u6771\u6d0b\u7684\u306a\u76f8\u4e92\u4f9d\u5b58\u7684\u81ea\u5df1\u89b3\uff08Markus and Kitayama, 1991\uff09\u3092\u7406\u8ad6\u7684\u67a0\u7d44\u307f\u3068\u3059\u308b\u3053\u3068\u3067\u3001\u5f93\u6765\u306e\u7814\u7a76\u304c\u307f\u3059\u3054\u3055\u308c\u3066\u304d\u305f\u696d\u7e3e\u8a55\u4fa1\u6307\u6a19\u306e\u30c0\u30a4\u30ca\u30df\u30c3\u30af\u306a\u5f79\u5272\u3092\u660e\u3089\u304b\u306b\u3057\u3088\u3046\u3068\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u72ec\u7acb\u7684\u306a\u81ea\u5df1\u89b3\u304c\u3001\u500b\u4eba\u4e3b\u7fa9\u7684\u306a\u6587\u5316\u3068\u7d50\u3073\u3064\u3044\u3066\u3001\u500b\u4eba\u306e\u5185\u90e8\u306b\u30a2\u30a4\u30c7\u30f3\u30c6\u30a3\u30c6\u30a3\u306e\u6839\u6e90\u3092\u6c42\u3081\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001\u76f8\u4e92\u4f9d\u5b58\u7684\u306a\u81ea\u5df1\u89b3\u306f\u3001\u4ed6\u8005\u3068\u306e\u95a2\u4fc2\u6027\u306b\u304a\u3044\u3066\u81ea\u5206\u306e\u30a2\u30a4\u30c7\u30f3\u30c6\u30a3\u30c6\u30a3\u3092\u3064\u304f\u3089\u308c\u308b\u3068\u3044\u3046\u898b\u65b9\u3092\u3068\u308a\u307e\u3059\u3002\u3053\u306e\u76f8\u4e92\u4f9d\u5b58\u7684\u306a\u81ea\u5df1\u89b3\u306b\u57fa\u3065\u3044\u3066\u3001\u6a5f\u80fd\u7684\u306b\u5206\u5316\u3057\u305f\u30b5\u30d6\u30e6\u30cb\u30c3\u30c8\u306b\u304a\u3051\u308b\u696d\u7e3e\u8a55\u4fa1\u6307\u6a19\u306e\u4e0d\u5b8c\u5168\u6027\u306e\u5f79\u5272\u306b\u3064\u3044\u3066\u3001\u7d42\u8eab\u96c7\u7528\u3084\u5e74\u529f\u5e8f\u5217\u578b\u79e9\u5e8f\u3092\u6709\u3059\u308b\u5178\u578b\u7684\u306a\u65e5\u672c\u4f01\u696d\u306e\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u3092\u901a\u3058\u3066\u8ad6\u3058\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u7814\u7a76\u5831\u544a3<br \/>\n\u6728\u6751\u9ebb\u5b50\u6c0f\uff08\u95a2\u897f\u5927\u5b66\uff09<br \/>\nSustainability Management Control Systems in the Context of New Product Development: A Case Study on a Japanese Electronics Company<br \/>\nby Asako Kimura, Hiroyuki Suzuki, Michiyasu Nakajima<br \/>\n\u6728\u6751\u9ebb\u5b50\u6c0f\u306e\u5831\u544a\u306f\u3001sustainability management control system\u306e\u904b\u7528\u306b\u8cac\u4efb\u3092\u6301\u3063\u305fsustainability manager\u304c\u3001\u65b0\u88fd\u54c1\u958b\u767a\u30d7\u30ed\u30bb\u30b9\u306b\u3069\u306e\u3088\u3046\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3057\u3066\u3044\u308b\u304b\u3001\u65e5\u672c\u4f01\u696d\u306e\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u306b\u3088\u3063\u3066\u660e\u3089\u304b\u306b\u3057\u3088\u3046\u3068\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u5831\u544a\u3067\u306fGond et al (2012)\u3092\u7406\u8ad6\u7684\u67a0\u7d44\u307f\u3068\u3057\u3066\u6d3b\u7528\u3057\u3001\u6280\u8853\u30fb\u7d44\u7e54\u30fb\u8a8d\u8b58\u3068\u3044\u30463\u5074\u9762\u306b\u6ce8\u76ee\u3057\u3066\u5206\u6790\u3059\u308b\u3053\u3068\u3067\u3001sustainability manager\u304c\u65b0\u88fd\u54c1\u306e\u7d4c\u6e08\u6027\u306b\u3064\u3044\u3066\u6df1\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3001\u9006\u8aac\u7684\u306b\u3001\u65b0\u88fd\u54c1\u958b\u767a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306bsustainability\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u5f37\u3044\u5f71\u97ff\u3092\u4e0e\u3048\u3001\u7d50\u679c\u7684\u306b\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u30fb\u30b7\u30b9\u30c6\u30e0\u3068sustainability management control 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