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Hokkaido University Collection of Scholarly and Academic Papers >
Graduate School of Economics and Business / Faculty of Economics and Business >
Peer-reviewed Journal Articles, etc >
The effect of diagnostic and interactive uses of management control systems and managerial coaching on reflection in teams
| Title: | The effect of diagnostic and interactive uses of management control systems and managerial coaching on reflection in teams |
| Authors: | Matsuo, Makoto Browse this author →KAKEN DB | | Matsuo, Takami Browse this author |
| Keywords: | Reflection | | Management control system | | Critical reflection | | Managerial coaching |
| Issue Date: | 2017 |
| Publisher: | Emerald Group Publishing |
| Journal Title: | Journal of accounting & organizational change |
| Volume: | 13 |
| Issue: | 3 |
| Start Page: | 410 |
| End Page: | 424 |
| Publisher DOI: | 10.1108/JAOC-06-2016-0034 |
| Abstract: | Purpose - The purpose of this study was to investigate the effects of managerial coaching, as well as interactive and diagnostic uses of management control systems (MCS), on reflection and critical reflection, which are important for teamlearning.
Design/methodology/approach - Data were collected using a questionnaire survey. Hierarchical regression analyses were performed to test hypotheses using data from 235 employees in 50 teams from a Japanese automotive supplier.
Findings - The results indicated that: MCS used interactively have a positive influence on critical reflection in teams; MCS used diagnostically have no significant effect on reflection or critical reflection in teams; and managerial coaching has a positive influence on team reflection.
Research limitations/implications - These findings suggest that the interactive use of MCS should be combined with managerial coaching in promoting reflection and critical reflection within teams. Because this study used data from employees of a Japanese automotive supplier, the results may have been influenced by the Japanese management style.
Practical implications - Organizations need to implement interactive MCS at the team level, while coaching programs should be provided for managers to enhance team learning.
Originality/value - This study extends the existing literature by examining the effect of MCS at the team level, and identifying that managerial coaching plays a complementary role, supporting the interactive use of MCS in promoting reflection within a team. |
| Type: | article (author version) |
| URI: | http://hdl.handle.net/2115/67807 |
| Appears in Collections: | 経済学院・経済学研究院 (Graduate School of Economics and Business / Faculty of Economics and Business) > 雑誌発表論文等 (Peer-reviewed Journal Articles, etc)
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Submitter: 松尾 睦
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