| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2017: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2016: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2015: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Outline of Final Research Achievements |
I found that common-sense knowledge of management accounting which is embedded in the context is important to develop new management accounting knowkedge. Furthermore, understanding synmetry between practitioners' practical knowledge and researchers' science knowledge is critical for success.
Next, in this study, I considered organizational change by management accounting innovation such as global management accounting, costing system, and performance measurement system. As a result, I found that, for example, by strengthening top-down control for oversea subsidiaries, both headquarter's management accounting literacy and managemen capability in subsidiaies are co-evoluted.
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