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Management Accounting for Micro-Profit Center

Research Project

Project/Area Number 10630130
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKobe University

Principal Investigator

TANI Takeyuki  Kobe University, Graduate School of Business Administration, Professor, 経営学研究科, 教授 (00030718)

Project Period (FY) 1998 – 1999
Project Status Completed (Fiscal Year 1999)
Budget Amount *help
¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 1999: ¥900,000 (Direct Cost: ¥900,000)
Keywordsmicro-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
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.

Report

(3 results)
  • 1999 Annual Research Report   Final Research Report Summary
  • 1998 Annual Research Report
  • Research Products

    (5 results)

All Other

All Publications (5 results)

  • [Publications] 谷 武幸: "ミニ・プロフィットセンターによるエンパワメント-アメーバ経営の場合-"国民経済雑誌. 180. 47-59 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] 三矢裕、谷武幸、加護野忠男: "アメーバ経営が会社を変える"ダイヤモンド社. (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] TANI,Takeyuki and MIYA,Hiroshi: "Empowerment Through Micro-Profit Center System : An Empirical Study"Proceedings of the 22th Annual Congress of the European Accounting As-sociation, May 5-7ィイD1thィエD1. (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] TANI,Takeyuki: "Empowerment through Mini-Profit Center System : A Case for Amoeba System (in Japanese)"Kokumin Keizai Zasshi. Vol.180 No.5. 47-59 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] 谷武幸: "ミニ・プロフィットセンターによるエンパワメント-アメーバ経営の場合-"国民経済雑誌. 180・5. 47-59 (1999)

    • Related Report
      1999 Annual Research Report

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Published: 1999-04-01   Modified: 2016-04-21  

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