Management Accounting for Micro-Profit Center
| Project/Area Number |
10630130
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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 | Kobe University |
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Principal Investigator |
TANI Takeyuki Kobe University, Graduate School of Business Administration, Professor, 経営学研究科, 教授 (00030718)
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| Project Period (FY) |
1998 – 1999
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| Project Status |
Completed (Fiscal Year 1999)
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| Budget Amount *help |
¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 1999: ¥900,000 (Direct Cost: ¥900,000)
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| Keywords | micro-profit center / empowerment / horizontal information / vertical information sharing / 水平的インターラクション / 垂直的インターラクション |
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| Research Abstract |
Based on the field study and the survey research, following four hypotheses are found and empirically supported.
(1)installing the micro-profit center as a autonomous entity would be necessary for activating the micro-profit center.
(2)Installing the management accounting system as one of the common languages in an organization would be necessary for activating the micro-profit center.
(3)Horizontal information sharing among profit centers would be necessary for activating micro-profit center.
(4)Vertical information sharing would be necessary for activating micro-profit center.
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Report
(3 results)
Research Products
(5 results)
