An Empirical Study of the Role of Accounting Knowledge in Organizations
| Project/Area Number |
15K17157
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Gunma University |
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Principal Investigator |
Arai Kohei 群馬大学, 社会情報学部, 准教授 (30550313)
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| Project Period (FY) |
2015-04-01 – 2019-03-31
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| Project Status |
Completed (Fiscal Year 2018)
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| Budget Amount *help |
¥2,730,000 (Direct Cost: ¥2,100,000、Indirect Cost: ¥630,000)
Fiscal Year 2018: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2017: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Keywords | 生産管理会計 / 原価計算 / 会計知識 / リーン会計 / リーン生産 / 管理会計 / 質問紙調査 / 変動費・固定費 / テキストマイニング / コスト変動 / HLM / 会計数値の変動 |
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| Outline of Final Research Achievements |
This research focuses on exploring the way of management accounting knowledge in the production field, and also conducts some analyses as to whether "accounting knowledge" is depicted from empirical data at the company or individual level.
The main findings are that in production sites, accounting knowledge is organized in four dimensions. These are "software usage ability," "financial statement preparation and analysis ability," "account item measurement, evaluation and explanation ability," and "specialized system operation ability." It has become clear that these knowledge are required to carry out the "simplified management accounting practices," which is known to contribute to business performance especially in the production settings.
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| Academic Significance and Societal Importance of the Research Achievements |
生産現場での管理会計をシンプルにする上で会計知識が必要というのは，一見，逆説的に聞こえる研究成果かもしれません。しかし，これは，少なくとも現在の生産現場において管理会計が過度に複雑化していること，これらを単純化するには会計の本質的な理解が不可欠であることを示唆しています。これは，会計知識の4つの次元のいずれにおいても，シンプルな管理会計実践と関係していることからも示唆されていることです。いずれにせよ，管理会計が複雑化しないようにするために会計知識を利用するという発見事実は，今後の管理会計研究と教育の双方に有用な成果となりえるでしょう。
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Report
(5 results)
Research Products
(9 results)
