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Empirical research of top managers' characteristics focusing on the effective usage of cost information

Research Project

Project/Area Number 15K17155
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionYamagata University

Principal Investigator

Shirinashihama Yoshitaka  山形大学, 人文社会科学部, 准教授 (20728331)

Research Collaborator SAWABE Norio  
ICHIHARA Yuichi  
Project Period (FY) 2015-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2017: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Keywords原価情報 / 管理会計 / 介護施設 / 非営利組織 / 意思決定会計 / Critical Decision Method / ミッション・コンフリクト / 予算管理 / 危機的状況 / 上層部理論 / 原価計算 / 社会福祉法人 / 地域包括ケアシステム / 認知的タスク分析 / CDM / 項目反応理論 / 組織間管理会計 / 原価操作
Outline of Final Research Achievements

The decisions of top managers of nonprofit organizations during a financial crisis have a great influence on the organization. However, prior studies of nonprofit organizations during a crisis focus mainly on the effect of changes in management accounting systems. Our study aims to reveal the managers’ decision-making process, their use of accounting information, and their response the conflict between profitability and the organization’s mission. Our survey research targeting Japanese nonprofit nursing homes reveals the responses of top managers to a financial crisis. We also conducted interviews with some survey respondents and find that they made decisions within their mission domain and use accounting information positively. Nonprofit managers facing financial difficulties rarely introduce or change their management accounting systems.

Report

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

    (7 results)

All 2018 2017 2016 2015

All Journal Article (3 results) (of which Peer Reviewed: 3 results,  Open Access: 3 results) Presentation (4 results) (of which Int'l Joint Research: 1 results,  Invited: 1 results)

  • [Journal Article] 原価計算システムと財務業績の関係に 経営管理者の能力が与える影響:社会福祉法人を対象とした定量的研究2018

    • Author(s)
      尻無濱芳崇・市原勇一・澤邉紀生
    • Journal Title

      メルコ管理会計研究

      Volume: 10 Pages: 75-94

    • NAID

      130007482543

    • Related Report
      2017 Annual Research Report
    • Peer Reviewed / Open Access
  • [Journal Article] 介護事業の採算管理と経営者特性に関する研究 ―社会福祉法人を対象とした質問票調査―2017

    • Author(s)
      尻無濱芳崇
    • Journal Title

      介護経営

      Volume: 12 Pages: 2-12

    • Related Report
      2017 Annual Research Report
    • Peer Reviewed / Open Access
  • [Journal Article] 管理会計知識の測定:項目反応理論の会計研究への応用2017

    • Author(s)
      尻無濱芳崇
    • Journal Title

      山形大学紀要(社会科学)

      Volume: 48 Pages: 49-66

    • NAID

      120006334060

    • Related Report
      2017 Annual Research Report
    • Peer Reviewed / Open Access
  • [Presentation] Decision making by top managers of nonprofits in a financial crisis: The role of accounting information2018

    • Author(s)
      Yoshitaka Shirinashihama
    • Organizer
      European Accounting Association 41st Annual Congress
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research
  • [Presentation] 介護事業における管理会計の利用2017

    • Author(s)
      尻無濱芳崇
    • Organizer
      メルコ学術振興財団 設立10周年記念国際シンポジウム
    • Related Report
      2017 Annual Research Report
    • Invited
  • [Presentation] 認知的タスク分析を用いた原価情報利用の分析:介護事業を対象とした予備的調査2016

    • Author(s)
      尻無濱 芳崇
    • Organizer
      日本原価計算研究学会
    • Place of Presentation
      中央大学
    • Year and Date
      2016-08-30
    • Related Report
      2016 Research-status Report
  • [Presentation] 防衛調達に関する契約時概算原価と実際原価の差異に関する考察:利益調整研究手法の応用2015

    • Author(s)
      尻無濱 芳崇
    • Organizer
      管理会計学会
    • Place of Presentation
      同志社大学
    • Year and Date
      2015-12-05
    • Related Report
      2015 Research-status Report

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

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