| Project/Area Number |
09630127
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Tsukuba University (1998)
Tohoku University (1997) |
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Principal Investigator |
OGURA Noboru Tsukuba University, Institute of Policy and Planning Sciences, Professor., 社会工学系, 教授 (10145352)
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| Project Period (FY) |
1997 – 1998
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| Project Status |
Completed (Fiscal Year 1998)
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| Budget Amount *help |
¥1,400,000 (Direct Cost: ¥1,400,000)
Fiscal Year 1998: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 1997: ¥900,000 (Direct Cost: ¥900,000)
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| Keywords | decentralization / management control / balance sheet / cost of capital / cash flow / investment center / 利益責任単位 |
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| Research Abstract |
In this research project a recent significant tendency in the organizational design of Japanese companies was surveyed in relation to employment of the management accounting system called "internal capital". Internal capital system is entirely equal to the divisional balance sheet with the accounts such as divisional capital, divisional reservation and division's liability to headquarters. While internal capital system had been observed in some Japanese companies since 1960s, I pointed out a notable increase during 1980s in the number of the companies that newly introduced internal capital system.
I carried out the interview research to the Japanese companies that had shifted their divisional organizations to cluster type and checked the relations between their strategic goals and management accounting tools. From results of interviews the significant relation was found out between the shift to cluster type of organization and employment of internal capital system. There were some other findings among the companies I visited that almost of interviewees had high tendency to introduce capital cost to their criteria of decisions and performance measurement and that some companies already introduced cash-flow statement by cluster or division. Based on the observations above, I could withdraw a conclusion that recently employed internal capital system in Japan reflected the change in goal concept of management control from single-period (accounting-based) goal to multi- periodical (cash-based) goal.
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