The Research of Organizational Conflicts based on Multiplicity of Institutional Logic in the Implementation of Management Accounting Systems
The Research of Organizational Conflicts based on Multiplicity of Institutional Logic in the Implementation of Management Accounting Systems
复制标题
基于多重制度逻辑的管理会计制度实施中的组织冲突研究
DOI：
10.11363/kaihatsukogaku.42.27
复制
发表时间：
2022
影响因子：
--
通讯作者：
明珍 儀隆
中科院分区：
文献类型：
--
作者：
佐野 晋平;宮 昊君;勇上 和史;宮 昊君;明珍 儀隆;明珍 儀隆
本研究旨在探讨管理会计变革的分析方法，以厘清新管理会计制度实施过程中组织变革与组织冲突的机制。因此，我们提出了一个分析框架的基础上，文献回顾的三个理论必要的冲突分析，以制度理论为理论基础：制度化框架的过程，制度逻辑概念，组织框架内的制度逻辑多样性。
The purpose of this study is to examine analytical methods in management accounting change to clarify the mechanisms of organizational change and organizational conflict in the implementation of a new management accounting system. As a result, we present an analytical framework based on a literature review of three theories necessary for conflict analysis using institutional theory as the theoretical foundation: the process of institutionalization framework, the institutional logic concept, and the institutional logic multiplicity within organization framework.