Research on the Effective Integration of Management Control Systems in PMI
| Project/Area Number |
15K03766
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | University of Toyama |
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Principal Investigator |
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| Project Period (FY) |
2015-04-01 – 2018-03-31
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| Project Status |
Completed (Fiscal Year 2017)
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| 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)
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| Keywords | M&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 |
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| 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.
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Report
(4 results)
Research Products
(3 results)
