| Project/Area Number |
14530178
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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 | Momoyama Gakuin University |
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Principal Investigator |
SHIMIZU Nobumasa Momoyama Gakuin University, Faculty of Business, Professor, 経営学部, 教授 (90216094)
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| Co-Investigator(Kenkyū-buntansha) |
KATO Yutaka Kobe University, Graduate School of Business Administration, Professor, 大学院・経営学研究科, 教授 (70117993)
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| Project Period (FY) |
2002 – 2003
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| Project Status |
Completed (Fiscal Year 2003)
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| Budget Amount *help |
¥2,900,000 (Direct Cost: ¥2,900,000)
Fiscal Year 2003: ¥1,500,000 (Direct Cost: ¥1,500,000)
Fiscal Year 2002: ¥1,400,000 (Direct Cost: ¥1,400,000)
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| Keywords | Inter-organizational Cost Management / Inter-organizational Relationships / Buyer Supplier Relationships / Financial Information / Non-financial Information / Inter-organizational Management Accounting / Supply Chain Management(SCM) / 設備投資予算 |
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| Research Abstract |
Some researchers indicate that Inter-organizational Relationships or Keiretsu systems contribute to Japanese prosperity in the 80s. However, some Japanese companies renovate their specific close relationships with supplier. This research project examines the change of inter-organizational relationships and inter-organizational cost management in Japan as following :
(1)We review the management accounting, economics, and management literatures to find the problem within inter-organizational relationships in Japan. Through the literature review, we find that the gathering of financial information and non-financial information by buyers is the key to understand inter-organizational relationships.
(2)We use questionnaire survey data to examine the feature of Inter-organizational relationships in Japan. Questionnaires are mailed to 353 Japanese firms which belong to Machinery, Electrical/electronics, Transportation equipment or Precision equipment industries. The data indicate that some Japanese firms shift short term relationships with suppliers to be more profitable and abandon the long term relationships which are not profitable.
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