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A Positive Research on Management Environment and Transferring Management Accounting and Cost Management Practices of Japanese. Multinationals into Foreign-affiliates in Asia based on Interview Survey

Research Project

Project/Area Number 12630152
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKAGAWA UNIVERSITY

Principal Investigator

INOUE Shinichi  KAGAWA UNIVERSITY, FACULTY OF ECONOMICS, PROFESSOR, 経済学部, 教授 (10104704)

Project Period (FY) 2000 – 2003
Project Status Completed (Fiscal Year 2003)
Budget Amount *help
¥3,200,000 (Direct Cost: ¥3,200,000)
Fiscal Year 2003: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 2002: ¥700,000 (Direct Cost: ¥700,000)
Fiscal Year 2001: ¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 2000: ¥1,100,000 (Direct Cost: ¥1,100,000)
KeywordsJapanese multinationals / ASEAN / Performance Evaluation / National culture / International transfer pricing / Management accounting / Cost management / NIES / Budgeting / 経営環境 / 中華人民共和国 / アジア的 / アジア / 欧州 / 東アジア / コスト・マネジメント
Research Abstract

The main purpose of this project is to reveal characteristic features of management accounting and cost management practices in Japanese affiliated companies in Asia : China, Taiwan, South Korea, Singapore, Malaysia, Vietnam and Indonesia. Main emphasis was put on interview surveys to the directors and managements of those companies to the following topics: management practices, cost management practices, transfer pricing, performance evaluation and budgeting. At the same time major functions of the regional headquarters were also surveyed.
The findings are as follows.
1)The following features of Japanese companies in Asia have been clarified through the research : Overseas management divisions (organizations) in their parent companies, local headquarters, localizing management functions, monthly financial reporting systems, international transfer pricing, performance evaluation systems in overseas operations, budgetary control and financing.
2)The positioning of regional headquarters in … More Asia are not so much localized compared with those of North America and Europe. Not only cultural differences but also regional distances from Japan have much influenced on the role of the regional headquarters. Asian regional headquarters are closer relationship with Japanese parent companies than other two areas.
3)Japanese management accounting related with production (management) systems and Japanese management styles have been highly introduced in Asian countries.
4)Judging from interview surveys, cultural differences (languages, religions, races and so oil) in Asian countries are much wider than other two regions than expected and Japanese affiliated companies in Asia are welcomed to adapt to those cultural differences.
5)The problems of international transfer pricing are not so acute and critical for Japanese companies in Asia as to those of American and European counterparts.
6)Performance evaluation of Japanese affiliated companies in Asia are similar to that of America and Europe. In case of Japanese top-managements they are evaluated by the bosses of Japanese parent companies in Japan and local top management and lower managements have been evaluated by the local top-managements, for examples, managing directors, presidents or their senior mangers.
7)The power balance of budgetary control between Japanese multinationals and overseas operations, is less deligated to local affiliates than the American or EU counterparts. Less

Report

(5 results)
  • 2003 Annual Research Report   Final Research Report Summary
  • 2002 Annual Research Report
  • 2001 Annual Research Report
  • 2000 Annual Research Report
  • Research Products

    (10 results)

All Other

All Publications (10 results)

  • [Publications] 井上 信一: "デザイン・インと原価企画の国際移転再考 -1992年と1997年の比較を中心に-"香川大学経済論叢. 第4巻第3号. 71-91 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 井上 信一: "わが国多国籍企業のグローバル化と管理会計の課題 -1992年と1997年の比較において-"香川大学経済論叢. 第75巻第2号. 33-94 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 井上 信一: "わが国グローバル企業の会計情報システムに関する覚書"香川大学経済論叢. 第76巻第3号. 309-330 (2003)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] Inoue, S.: "Transferring Design-in and Target Cost Management into Japanese-affiliated Companies in Overseas Countries"Kagawa University Economic Review. Vol.74, No.3. 71-91 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] Inoue, S.: "An Empirical Study of Management Accounting of Japanese Multinationals"Kagawa University Economic Review. Vol.75, No.2. 33-94

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] Inoue, S.: "A Survey Data on Accounting Information Systems in Japanese Manufacturing Companies"Kagawa University Economic Review. Vol.76, No.3. 309-330 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 井上 信一: "わが国グローバル企業の会計情報システムに関する覚書"香川大学経済論叢. 第76巻3号. 309-330 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 井上 信一: "わが国多国籍企業のグローカル化と管理会計の課題-1992年と1997年の比較を中心-"香川大学経済論叢. 第75巻第2号. 71-91 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 井上 信一: "NIES進出日系企業の管理会計・原価管理に関する調査研究"研究年報(香川大学経済学部). 第42-2号. 1-57 (2003)

    • Related Report
      2002 Annual Research Report
  • [Publications] 井上 信一: "デザイン・インと原価企画の国際移転再考-1992年と1997年の比較を中心に-"香川大学経済論叢. 第74巻 第3号. 71-91 (2001)

    • Related Report
      2001 Annual Research Report

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Published: 2000-04-01   Modified: 2016-04-21  

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