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Comparative Study of Management Accounting Practices of Japanese Affiliates and local Companies in Singapore, Malaysia, and Thailand

Research Project

Project/Area Number 13630166
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKyushu Sangyo University

Principal Investigator

NISHIMURA Akira  Kyushu Sangyo University, Faculty of Commerce, Professor, 商学部, 教授 (70037117)

Project Period (FY) 2001 – 2002
Project Status Completed (Fiscal Year 2002)
Budget Amount *help
¥3,600,000 (Direct Cost: ¥3,600,000)
Fiscal Year 2002: ¥1,800,000 (Direct Cost: ¥1,800,000)
Fiscal Year 2001: ¥1,800,000 (Direct Cost: ¥1,800,000)
KeywordsQuestionnaire / management Accounting / Asian Management Accounting Forum / Asian Management Accounting Association / Comparative Study / Singapore's management Accounting / Thailand's management Accounting / Malaysian management Accounting / アンケート調査 / アジア管理会計フォーラム / アジア管理会計学会 / 比較研究 / シンガポールの管理会計 / マレーシアの管理会計 / タイの管理会計 / シンガポール / マレーシア / タイ / 管理会計実践 / 現地企業
Research Abstract

The project leader, Nishimura must take much time to coordinate items of questions and the style and form of the questionnaire at the implementation stage of the questionnaire in April and May of 2002, although he already agreed about these issues with foreign joint researchers in Singapore, Malaysia, and Thailand. At the same time, he collected and analyzed the questionnaire returned from Japanese affiliates. Although he considered to pressing no-replying companies to answer the questionnaire because of low collection rate, he must give up it for lack of budget and time. After the statistical treatment and analysis of the data, he prepared a paper and made a presentation at the theme session in the annual (2002) conference of Japan Management Accounting Association : Management Accounting Practices of Japanese Affiliates in Singapore, Malaysia, and Thailand. This paper is published in the journal of the university.
After that time, the project leader confirmed the progress and situatio … More ns of the questionnaire collection and analysis in the three countries, and gave the finding of his research as a model to foreign researchers and asked them to analyze data and prepare their papers. These works were finished until the end of October and published as a report : Monograph : Comparative Study of Asian Management Accounting. On the 2^<nd> and 3^<rd> of November, an international conference, Asian Management Accounting Forum, was held in the Kyushu University International Exchange Research Plaza, where foreign joint researchers and some prominent professors from Korea and Hong Kong were invited. This resulted in the establishment of Asian Management Accounting Association, which will be held in Thailand this November. The monograph will be published as a book after rewriting and rearranging their papers after the model of Nishimura's paper. Thanks to the Grant-In-Aid for Science Research, all the results of research implemented by Nishimura will be published as a book in Palgrave Macmillan Publisher this year. Less

Report

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

    (13 results)

All Other

All Publications (13 results)

  • [Publications] Akira Nishimura: "Feed Forward Cost Accounting and Strategic Management"International Journal of Accounting Literature. Vol.1No.2-4. 117-136 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 西村 明: "Control Function of Accounting and Management Accounting"商経論叢(九州産業大学商学会). 42巻3号. 31-54 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Akira Nishimura: "Asian Economic Growth and Management Accounting"Malaysian Accounting Review. Vol.1No.1. 87-100 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 西村明: "シンガポール、タイ、マレーシアにおける日本進出企業の管理会計"商経論叢. 43・34. 1-50 (2003)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 西村明, 大下丈平編著: "管理会計の国際的展開"九州大学出版会. 320 (2003)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Akira Nishimura: "Management Accounting practices of Japanese Affiliates and Local Companies in Singapore, Thailand, and Malaysia"Shokei Ronso (Review of Commerce and Business). Vol. 43 No. 3-4. 1-50 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Akira Nishimura and yohei Oshita: "International Development of Management Accounting"Kyushu University press (Forthcoming). 1-320 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Akira Nishimura: "シンガポール,タイ,マレーシアにおける日本進出企業の管理会計の実態"商談論叢. 第43巻・第3・4号. 1-50 (2003)

    • Related Report
      2002 Annual Research Report
  • [Publications] 西村 明, 大下丈平: "管理会計の国際的展開"九州大学出版会. 820 (2003)

    • Related Report
      2002 Annual Research Report
  • [Publications] 西村 明: "Control Function of Accounting and Management Accounting"九州産業大学商学会『商経論叢』. 第42巻3号. 31-54 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 西村 明: "Feedforward Cost Accounting and Strategic Management"International Journal of Accounting Review. 第1巻2・3・4号. 117-136 (2002)

    • Related Report
      2001 Annual Research Report
  • [Publications] 西村 明: "Asian Economic Growth and Management Accounting"Malaysian Accounting Review. 第1巻第1号. 1-24 (2002)

    • Related Report
      2001 Annual Research Report
  • [Publications] 西村 明: "アジア地域における管理会計の構造的分析"(科学研究費(補助金)研究成果報告書). 135 (2001)

    • Related Report
      2001 Annual Research Report

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

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