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International Comparison on Management Control and Accounting Systems in Multinational Organizations

Research Project

Project/Area Number 13572027
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypeSingle-year Grants
Section海外学術
Research Field Accounting
Research InstitutionKYOTO UNIVERSITY

Principal Investigator

FUJII Hideki  Graduate School of Economics, Professor, 大学院・経済学研究科, 教授 (80173392)

Project Period (FY) 2001 – 2002
Project Status Completed (Fiscal Year 2002)
Budget Amount *help
¥4,600,000 (Direct Cost: ¥4,600,000)
Fiscal Year 2002: ¥2,000,000 (Direct Cost: ¥2,000,000)
Fiscal Year 2001: ¥2,600,000 (Direct Cost: ¥2,600,000)
Keywordsmanagement accounting / management control system / multinational enterprise / コントロール・システム / 在外子会社
Research Abstract

Main objectives of the research are to complete the analysis of management control systems (MCS) in Japanese multinational organisations (MNOs) in order to assess the differences between Japanese and non-Japanese control practices. We plan to extend the research especially on the implementation of Enterprise Resource Planning Systems (ERPs) in Japanese multinationals to asses how control is exerted over foreign subsidiaries. To realize our project, we, Paolo Quattrone, associate professor in Madrid Carlos III University and I, interviewed executive officers in four leading Japanese MNOs; Omron, Toyota, Matsushita and Brother. The findings we got through our research are as follows: (1) globalization of business and adoption of new MCS are the main factors that decentralize business activities across the world, (2) they are using non-financial information systems as a tool to make their brand more powerful, and (3) their development in size and increasing overseas manufacturing subsidiaries are bringing along change in MCS. We can conclude that since 1990's Japanese MNOs have been adopting and developing de-central MNOs by putting their heart into market-oriented management based on economic rationality and their own implicit knowledge on business. But for these factors, any MCS could not have any results expected from it.

Report

(3 results)
  • 2002 Annual Research Report   Final Research Report Summary
  • 2001 Annual Research Report
  • Research Products

    (8 results)

All Other

All Publications (8 results)

  • [Publications] P.Quattrone, T.Hopper, H.Fujii: "A 'Time-Space Odyssey' : Management Control Systems in Multinational Organizations"Discussion Paper, Madrid Carlos III University. 1-37 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 藤井 秀樹: "会計基準設定の現代的特徴と会計研究の役割"會計. 161・2. 50-61 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 藤井 秀樹: "会計基準の調和化をめぐる国際的動向と日本の調和化戦略"會計. 163・2. 17-35 (2003)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Quattrone, P., T. Hopper and H. Fujii: "A 'Time-Space Odyssey': Management Control Systems in Multinational Organisations"Discussion Paper, Madrid Carlos III University. (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Hideki Fujii: "Current Characteristics of Standards Setting and the Role of Accounting Research"Kaikei (Accounting). Vol.161, No.2. 50-61 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Hideki Fujii: "Current Characteristics in Standards Harmonization and Japanese Strategy Towards Its Evolutionary Process"Kaikei (Accounting). Vol.163, No.2. 17-35 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 藤井 秀樹: "新会計基準と企業行動-変化と継続"會計. 161・5. 1-14 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 藤井 秀樹: "会計基準の調和化をめぐる国際的動向と日本の調和化戦略"會計. 163・2. 17-35 (2003)

    • Related Report
      2002 Annual Research Report

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Published: 2001-04-01   Modified: 2016-04-21  

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