| Project/Area Number |
13303011
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| Research Category |
Grant-in-Aid for Scientific Research (A)
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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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| Co-Investigator(Kenkyū-buntansha) |
YAMAMOTO Koji Osaka Prefectural University, Faculty of Economics, Professor, 経済学部, 教授 (20166797)
MIYA Hiroshi Kobe University, Graduate School of Business Administration, Associate Professor, 経営学研究科, 助教授 (00296419)
ITO Yoshihiro Kobe University, Graduate School of Business Administration, Professor, 経営学研究科, 教授 (10168388)
KAJIWARA Takehisa Otaru University of Commerce, Associate Professor, 商学部, 助教授 (30292080)
HIKI Fumiko Hitotsubashi University, Graduate School of Commerce, Associate Professor, 商学研究科, 助教授 (00251728)
松尾 貴巳 大阪府立大学, 経済学部, 助教授 (80316017)
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| Project Period (FY) |
2001 – 2003
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| Project Status |
Completed (Fiscal Year 2003)
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| Budget Amount *help |
¥24,700,000 (Direct Cost: ¥19,000,000、Indirect Cost: ¥5,700,000)
Fiscal Year 2003: ¥7,670,000 (Direct Cost: ¥5,900,000、Indirect Cost: ¥1,770,000)
Fiscal Year 2002: ¥7,410,000 (Direct Cost: ¥5,700,000、Indirect Cost: ¥1,710,000)
Fiscal Year 2001: ¥9,620,000 (Direct Cost: ¥7,400,000、Indirect Cost: ¥2,220,000)
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| Keywords | implementation study / balanced scorecard / ABC / ABM / survey research / case research / action research / innovation action research / management accounting for public sectors / 管理会計システムの導入研究 / 理論先行の管理会計システム / 実務先行の管理会計システム / 導入の促進要因 / 導入の阻害要因 / BSC |
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| Research Abstract |
The purpose of the present study is to discuss the potential research fields, challenges and relevant research methods regarding the introduction processes research of management accounting. The present study concludes :
1. Extant literature of the introduction process research of management accounting has employed the framework of studies on the introduction of management information systems. Thus, the introduction process research of management accounting needs to extract factors unique to the theories that are not included in the framework of management information systems. The unique factors can be identified through examination of theory-based systems such as ABC/ABM and Balanced Scorecard.
2. Innovation action research advocated by Kaplan should be included in the field of introduction process research of management accounting.
3. Examination of the practice-based systems can lead to new theories that do not currently exist in management accounting. Studies investigating the transfer of target costing outside Japan or to not-for-profit organizations are good examples.
4. Introduction process research of management accounting is should attract attention and cooperation from both for-profit and not-for-profit organizations because there is a need for innovative management accounting theories.
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