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Research on the Effective Integration of Management Control Systems in PMI

Research Project

Project/Area Number 15K03766
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionUniversity of Toyama

Principal Investigator

MORIGUCHI Takehiko  富山大学, 経済学部, 教授 (90293282)

Project Period (FY) 2015-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2017: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2016: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2015: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
KeywordsM&A(合併・買収) / PMI(ポスト・マージャー・インテグレーション) / マネジメント・コントロール・システム / コントロール・パッケージ / MCS(マネジメント・コントロール・システム) / 組織変革 / ポストM&A / PMIの実態調査 / M&A / マネジメント・コントロール
Outline of Final Research Achievements

In this study, I aimed to construct the framework of the effective integration of management control systems in PMI. So, I examined and presented the framework based on the concept of management control as a control package in which various control means work in combination. This framework has next three characteristics. First, it incorporated PMI-specific control means into the control package combination. Second, it incorporated the viewpoint of "time axis" from the fact that it is an integration “process”. Third, by including this "time axis" point of view, it clarified the relationship between packages.

Report

(4 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • Research Products

    (3 results)

All 2018 2017 2016

All Journal Article (3 results) (of which Open Access: 2 results,  Acknowledgement Compliant: 2 results)

  • [Journal Article] M&AにおけるPMIとマネジメント・コントロール・システムの統合2018

    • Author(s)
      森口毅彦
    • Journal Title

      富山大学経済学部Working Paper

      Volume: No. 317 Pages: 1-34

    • Related Report
      2017 Annual Research Report
    • Open Access
  • [Journal Article] わが国企業におけるM&Aの成否評価とPMIの実態 ~アンケートによる実態調査研究にもとづいて~2017

    • Author(s)
      森口毅彦
    • Journal Title

      富山大学経済学部Working Paper

      Volume: No. 306 Pages: 1-104

    • Related Report
      2016 Research-status Report
    • Open Access / Acknowledgement Compliant
  • [Journal Article] M&Aの成功と効果的なPMI研究に関する一考察2016

    • Author(s)
      森口毅彦
    • Journal Title

      富山大学経済学部Working Paper

      Volume: No. 300 Pages: 1-56

    • Related Report
      2015 Research-status Report
    • Acknowledgement Compliant

URL: 

Published: 2015-04-16   Modified: 2019-03-29  

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