Empirical research of top managers' characteristics focusing on the effective usage of cost information
| Project/Area Number |
15K17155
|
|---|
| Research Category |
Grant-in-Aid for Young Scientists (B)
|
| Allocation Type | Multi-year Fund |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Yamagata University |
|---|
Principal Investigator |
|
|---|
| 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)
Research Products
(7 results)
