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Study on Management control Systems for Sales Units in Global Organizations

Research Project

Project/Area Number 15K03791
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionRikkyo University

Principal Investigator

MOROFUJI Yumi  立教大学, 経済学部, 教授 (20335574)

Project Period (FY) 2015-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2017: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2015: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Keywordsグローバル化 / マネジメント・コントロール / 自動車産業 / マネジメント・コントロール・システム / トヨタ / 情報共有 / 国民文化 / インセンティブ・システム
Outline of Final Research Achievements

The purpose of the present study is three-fold: 1) to compare the management control systems (MCS) in Japan and those of foreign subsidiaries; 2) to clarify how they cope with certain issues (e.g., the cultural gap between Japan and the United States (U.S.), especially if foreign subsidiaries use similar MCS to those of the head office; and 3) to clarify the mechanisms of information sharing. The findings reveal a difference in dealers’ incentive systems between Japan and the U.S., and that there are various mechanisms for permeating a company’s corporate philosophy such as hiring employees who can easily adapt to a specific corporate philosophy. Besides, I clarify how product managers collect information about customers’ needs other than obtaining such information from dealers.

Report

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

    (4 results)

All 2017 2016 2015

All Journal Article (2 results) Presentation (1 results) (of which Invited: 1 results) Book (1 results)

  • [Journal Article] 製品開発プロジェクトの情報処理負荷増加が原価企画のあり方・重量級プロダクト・マネジャー型組織に与えた影響に関する考察:トヨタの事例を用いて2017

    • Author(s)
      諸藤裕美
    • Journal Title

      産業経理

      Volume: 77 Pages: 133-144

    • NAID

      40021375933

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 日本企業の活動のグローバル化に伴うMCSの進化2017

    • Author(s)
      諸藤裕美
    • Journal Title

      會計

      Volume: 191 Pages: 77-90

    • Related Report
      2016 Research-status Report
  • [Presentation] 日系企業の活動のグローバル化に伴う管理会計の進化2016

    • Author(s)
      諸藤裕美
    • Organizer
      日本会計研究学会第75回全国大会
    • Place of Presentation
      静岡コンベンションアーツセンター、静岡県静岡市
    • Year and Date
      2016-09-13
    • Related Report
      2016 Research-status Report
    • Invited
  • [Book] 日本の管理会計研究2015

    • Author(s)
      廣本敏郎・挽文子編著、諸藤裕美、片岡洋人、前田陽、旗本智之、近藤大輔、伊藤克容、藤野雅史、渡邊俊輔、トウイトウ、許丹、本島通宏、Wen-Ying Wang, Kasimova Dilfusa, Hiroyuki Suzuki, Ralph W. Adler
    • Total Pages
      357
    • Publisher
      中央経済社
    • Related Report
      2015 Research-status Report

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

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