A Study On The Influence Paths Of Management Control System On Organization Change

This research seeks to better undersdand the paths through which the management control system of an organization influences its change .Through a cross-research between literatures of management control system and organization change,a more comprehensive theory analysis framework which comprise perspectives from sociology,politics and organization learning theory besides economics will be founded so as to advance theoy research on management control . With this framework,the new advancement of modern management accounting,especially their influences on oganization changes,will be decipher from a new viewpoint . At the same time,the humanism connotation of these technical developments will be opened out. Finaly,the future direction of humanism research on management accounting will be explored.This theis conclude that there are four paths in the framework:the alignment between oganization change and its members` interests;organization politics;trust in organization;organization learning.This study contributes to the existing literature in several ways. First,using an integrated framework,the results seems to arose recognition on"soft"side of management control system and provide opposite,subjective and dynamic perspective besides,and beyond, traditional frontispiece,objective and static viewpoint. The second contribution of this study lies within the realm of management accounting. The results think that ABC/M and BSC as main new advacements of modern management accounting both aim to accelerate organization changes with humanism spirits.As the generanization of these findings,the humanism research of management accounting which is an original school in China may benefit from the new framework,since it suggest a startpoint for more empirical study in this direction.