The moderating effect of management accounting capabilities
| Project/Area Number |
15K17175
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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 | Chuo University (2017-2018)
Seinan Gakuin University (2015-2016) |
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Principal Investigator |
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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 |
¥2,080,000 (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)
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| 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 |
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| 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.
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| 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。
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Report
(5 results)
Research Products
(11 results)
