| Project/Area Number |
10630133
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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 | Kagawa University |
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Principal Investigator |
INOUE Shin'ichi KAGAWA UNIVERSITY, FACULTY OF ECONOMICS, PROFESSOR, 経済学部, 教授 (10104704)
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| Co-Investigator(Kenkyū-buntansha) |
ANDOH Hiroko KAGAWA UNIVERSITY, FACULTY OF ECONOMICS, RESEARCH ASSOCIATE, 経済学部, 助手 (90116880)
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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 |
¥2,400,000 (Direct Cost: ¥2,400,000)
Fiscal Year 1999: ¥1,000,000 (Direct Cost: ¥1,000,000)
Fiscal Year 1998: ¥1,400,000 (Direct Cost: ¥1,400,000)
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| Keywords | Japanese companies / American companies / Adoption / Adaption / Business administration / Management accounting / Cost management / International transferring / 商企業 / 製造企業 / マネジメント / 比較研究 |
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| Research Abstract |
There are four main purposes for this research.
1) The first is to reveal the features of management environments and management control systems in Japanese globalised companies and their American counterparts ( from the standpoint of their parent headquarters).
2) The second is to study the characteristics of business administration, cost management and management accounting in Japanese-affiliated manufacturing companies in the U.S. (JUS-M) from the viewpoints of adoption and adaption by statistical analysis.
3) The third is to find similarities and diversities of management and management accounting between Japanese commercial companies (JUS-C ) and their manufacturing counterparts in the U.S.
4) The fourth is to crystalise several 'ideal types' of Japanese-affiliated companies in the U.S. (JUS) based on my interview survey of business environments and management accounting for them.
Findings in this research are as follows :
1) The following features between Japanese companies and America
… More
n ones have been clarified through the research : Overseas management division (organisation) in their parent companies, local headquarters, localising management functions, monthly financial reporting systems, international transfer pricing, performance evaluation systems in overseas operations, budgetary control and financing.
2) The features of both types are clarified in the following aspects by dividing JUS-M into two types, R&D oriented type and manufacuring/sales ones : Management environments and business administration, cost management & management accounting practices. At the same time the total features of JUS-M are presented.
3) Some similarities and differences between JUS-Ms and JUS-Cs serve to indicate that Japanese companies are manufacture-oriented management systems and management accounting systems.
4) Interviewed JUSs are categorised into several types and they are characterised into some ideal types of JUSs. The research still has been undertaken, therefore when finished the above research, then an article on it is to be published. Less
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