Management Control Systems For Strategic Changes Applying To Dematurity And Transformation Of Organizations

This book clarifies the theory and practice of management control for strategy changes through the study of profit organizations, non-profit organizations, manufacturing and service industries. The relationship between strategy and management control is clearly elucidated in the book, which enables readers to understand how to implement management control systems for strategic changes in their organizations. The unique topics covered in this book include the methodology for continuing existing businesses and spreading the risk in the business portfolio, the management control systems for the new platform business models such as IT hardware and SaaS (Software as a Service) needed for business structure transformation, as well as management controls that are functioning in various industries and organizations.

The authors focus on the problem of sustainability from the standpoint of corporate management in this book. They propose that 'sustainability management not only earns profits, but also fulfills social responsibilities while considering the environment, people, and society, and enables management to continue to have the potential to survive in the future'. In that sense, it is also related to the Sustainability Development Goals. To fulfil this aim, the authors focus on how companies should implement sustainability management through considering both the theoretical aspects and practical aspects of actual companies.From a theoretical perspective, the authors consider the construction of a business model that achieves both economic and social value, the implementation method of governance control, and the performance evaluation method. From a practical perspective, the current state of sustainability management in Japanese companies is analysed by focusing on the cases of two manufacturing companies and two service companies. In addition, since cooperation with other companies and other organizations is necessary for implementation, the authors explore the ideal form of cooperation between companies and cooperation between the private sector and local governments.

Japan has achieved the world's highest life-expectancy under a universal health coverage system. The purpose of this book is to discuss effective management accounting methods for solving various issues now faced by the healthcare system in Japan (low birth-rate and aging society, issues in medical public finance, issues attendant to advancements of healthcare services, etc.). This book is written by Japanese researchers who are active and at the forefront of management accounting research for healthcare, such as Takami Matsuo, Kazunori Ito, Yutaka Kato, and so on. This book shows the actual use of cost information, cost-management, and management-control methods for healthcare organizations in Japan, and examines how to adopt management accounting methods used by companies in healthcare management, which would be a useful reference for future healthcare management in countries that might face similar issues as Japan in the future.

Organizational Change is a complex yet essential process for growth and development in business. The second edition of this insightful book examines the nature of this critical process in the light of the rapid changes in the business environment and intense global competition.The author revisits fundamental concepts, as well as presents new ideas, activities, and processes associated with how to plan, implement and manage effective transformational change. The book highlights:- The nature and process of transformational change and the paradigms basic to the change process- The basic concepts and strategic leverages of change- The need for and ways of aligning current tasks, systems, processes, and culture with organizational goals- The support systems required for change and the need to develop and maintain these systems- Ways of tuning organizations for change- Managing change through people by optimizing individual and group effortsSupported by numerous case studies and written in a lucid and reader-friendly style, this book will be a definitive guide for students, scholars, and practitioners.

Being change capable is the "new normal" for today's growth-minded organizations. The "do more with less" strategies of the past are no longer effective in preparing organizations to meet the increasing challenges for growth, competitiveness and innovation required of them in this new era. Business change challenges including customer and market shifts, legal and regulatory requirements, strategic redirection, acquisitions, strategic partnerships, and cultural transformation are demanding that organizations effectively and efficiently manage change across multiple dimensions. To reach this level of change capability, organizations must adopt an integrated, balanced and customized approach to change management. Change management is addressed from the unique perspective of both its foundational concepts as well as practical application. Using an integrated, scalable and flexible framework, this book provides tools which can be readily customized and applied to initiatives across or within stages of the business change management lifecycle, from assessing the need for change, through planning the change initiative, designing a balanced change solution which integrates the people, process, and project management elements, through deploying and institutionalizing the change. Common risks associated with failed or stalled change initiatives are presented with best practices and key topics associated with change management are explored and illustrated through real-life case studies. Aimed at both the professionals within organizations and post graduate students and researchers within business strategy, organizational behaviour and change management disciplines, this book will provide a conceptual understanding of change management and a roadmap with a supporting toolbox for leading and implementing change that sticks.

Large Scale Organizational Change provides the principles by which large scale organizations reinvent themselves not once, but on an ongoing basis. Continual reinvention allows leading companies to learn, adapt, and innovate faster than competitors in complex and fast changing environments. These action principles are based on first-hand experience at the world's leading Fortune 500 companies using emergent models of living systems. The context for large scale organizations is one of information overload, complexity and constant change. This book reduces the sense of vulnerability felt by managers. It provides a guide to piloting change in ways that lead to constant renewal and a capacity to survive frequent and often brutal changes in the operating environment. It describes a leadership concerned with the capacity to learn, inflection points, emergent strategies, knowledge management, the ability to anticipate, and tapping into the distributed intelligence resident in the organization. Large Scale Organizational Change provides managers with a framework for making their organizations highly adaptive in the complex market systems in which they operate, thereby reducing or eliminating the need for periodic episodes of traumatic restructuring and sometimes fatal reengineering processes.

Based on a ten-year examination of control systems in over 50 U.S. businesses, this book broadens the definition of control and establishes a critical bridge between the disciplines of strategy and accounting and control. In addition to the more traditional diagnostic control systems, Simons identifies three new control systems that allow strategic change: belief systems that communicate core values and provide inspiration and direction, boundary systems that frame the strategic domain and define the limits of freedom, and interactive systems that provide flexibility in adapting to competitive environments and encourage organizational learning. These four control systems, according to Simons, will provide managers with the basic levers for pursuing strategic objectives.

"This book analyzes the sensitivity of organizations to change management based on methodologies and tools to control impacts and investigates how employees are impacted by their environment discussing issues such as technology communication and business continuity and the importance of collaborative and interactive relationship pertaining to change management"--