Study on management control with clinical knowledge: Action research
| Project/Area Number |
15K03797
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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 | Ritsumeikan University |
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Principal Investigator |
Horii Satoshi 立命館大学, 経営学部, 教授 (50387867)
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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 |
¥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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| Keywords | 管理会計 / アクションリサーチ / グローバル管理 / 業績管理 / 原価計算 / 常識的知識 / グローバル管理会計 / 定性的管理会計研究 / 業績管理会計 / 工程別損益計算 / 情報システム / アクション・リサーチ / 予算管理 / 管理会計リテラシー |
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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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Report
(4 results)
Research Products
(15 results)
