#3039. Mediating relations between financial and operational concerns when structural interdependencies are significant: The development of pseudo micro-profit centres at Kitanihon

November 2026publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript3000 $

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Journal’s subject area:
Finance;
Accounting;
Information Systems and Management;
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Abstract:
The article analyzes the development of pseudo-micro profit centers (MPC) of the Japanese manufacturer Kitanihon. MPCs aim to link financial and operational issues by informing operators of the financial implications of their actions and initiating financial improvements. The results show that people, spaces and tools form a heterogeneous network of intermediaries through which the relationship between accounting and operations is built.
Keywords:
Interdependencies; Mediating instruments; Mediation; Micro-profit centres; Web of mediators

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