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The moderating effect of management accounting capabilities

Research Project

Project/Area Number 15K17175
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionChuo University (2017-2018)
Seinan Gakuin University (2015-2016)

Principal Investigator

Fukushima Kazunori  中央大学, 商学部, 准教授 (50548881)

Project Period (FY) 2015-04-01 – 2019-03-31
Project Status Completed (Fiscal Year 2018)
Budget Amount *help
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2018: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2017: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2015: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000)
Keywords管理会計能力 / 吸収能力 / 経験学習能力 / 組織業績 / 業績管理 / 管理会計
Outline of Final Research Achievements

The performance measurement and management systems (PMMS) may be just a generic resource easily available to other organizations. Previou studies revealed that PMMS has not significant effect on performance. When considered within resource-based view, PMMS will not contribute to superior performance. Organization’s capabilities can enable firms to leverage a generic management systems to obtain performance benefits. Then, the high level management accounting capabilities could enable firms to leverage a generic PMMS to obtain high performance and provide a competitive advantage.

Academic Significance and Societal Importance of the Research Achievements

本研究成果の学術的な意義は,同じような管理会計を利用しているにもかかわらず組織業績に与える影響が異なるのはなぜかという疑問に対するひとつの解を示したという点である。一方で実務的には,単に管理会計を利用するだけでは必ずしも期待されたような効果を得ることができるわけではなく,管理会計能力(吸収能力,経験学習能力)を高めるような取り組みを行うことが不可欠であることを示したという意義がある。

Report

(5 results)
  • 2018 Annual Research Report   Final Research Report ( PDF )
  • 2017 Research-status Report
  • 2016 Research-status Report
  • 2015 Research-status Report
  • Research Products

    (11 results)

All 2019 2018 2017 2016 2015

All Journal Article (4 results) (of which Peer Reviewed: 2 results,  Acknowledgement Compliant: 2 results,  Open Access: 1 results) Presentation (7 results) (of which Int'l Joint Research: 3 results)

  • [Journal Article] 組織成長がマネジメント・コントロールに与える影響の解明2019

    • Author(s)
      福島一矩
    • Journal Title

      商学論纂

      Volume: 61

    • NAID

      120007144944

    • Related Report
      2018 Annual Research Report
  • [Journal Article] 経験を活かす管理会計の利用と効果:業績管理を例として2018

    • Author(s)
      福島一矩
    • Journal Title

      企業研究

      Volume: 33

    • Related Report
      2017 Research-status Report
  • [Journal Article] 管理会計による急進的イノベーションの促進:管理会計能力に基づく考察2017

    • Author(s)
      福島一矩
    • Journal Title

      管理会計学

      Volume: 25

    • NAID

      130007621337

    • Related Report
      2015 Research-status Report
    • Peer Reviewed / Open Access / Acknowledgement Compliant
  • [Journal Article] 管理会計能力が管理会計と組織業績に及ぼす影響:吸収能力と経験学習能力に基づく考察2016

    • Author(s)
      福島一矩
    • Journal Title

      会計プログレス

      Volume: 17 Pages: 42-54

    • Related Report
      2016 Research-status Report
    • Peer Reviewed / Acknowledgement Compliant
  • [Presentation] Opening the black box of the relationship between performance measurement systems and organizational performance: An exploratory study of management accounting capabilities2018

    • Author(s)
      Kazunori Fukushima, Takehiro Metoki
    • Organizer
      41st European Accounting Association Annual Congress 2018
    • Related Report
      2018 Annual Research Report
    • Int'l Joint Research
  • [Presentation] The moderating effects of management accounting capabilities on the relationship between contemporary performance measurement systems and organizational performance2018

    • Author(s)
      Kazunori Fukushima, Takehiro Metoki
    • Organizer
      PMA Conference 2018
    • Related Report
      2018 Annual Research Report
    • Int'l Joint Research
  • [Presentation] 経験を活かす管理会計の利用と効果:質問票調査に基づく考察2017

    • Author(s)
      福島一矩
    • Organizer
      日本管理会計学会2017年度全国大会
    • Related Report
      2017 Research-status Report
  • [Presentation] 行政組織の管理会計能力に係わる現状と課題:民間企業との比較を通じて2017

    • Author(s)
      目時壮浩・福島一矩
    • Organizer
      日本管理会計学会2017年度全国大会
    • Related Report
      2017 Research-status Report
  • [Presentation] How do the management accounting capabilites impact on organizational performance? : From the viewpoint of absorptive capacity2017

    • Author(s)
      Kazunori Fukushima, Takehiro Metoki
    • Organizer
      2017 Management Accounting Section Midyear Meeting, American Accounting Association
    • Place of Presentation
      San Juan, Puerto Rico
    • Related Report
      2016 Research-status Report
    • Int'l Joint Research
  • [Presentation] 管理会計能力が管理会計と組織業績の関係に及ぼす影響2016

    • Author(s)
      福島一矩
    • Organizer
      日本会計研究学会九州部会第97回大会
    • Place of Presentation
      九州産業大学
    • Year and Date
      2016-03-26
    • Related Report
      2015 Research-status Report
  • [Presentation] 管理会計を効果的に活用するための組織能力に関する考察2015

    • Author(s)
      福島一矩
    • Organizer
      日本原価計算研究学会第41回大会
    • Place of Presentation
      日本大学
    • Year and Date
      2015-09-12
    • Related Report
      2015 Research-status Report

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Published: 2015-04-16   Modified: 2020-03-30  

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