Research on Management Control System influenced by interactions among Business Ecosystem

Research Project

Project/Area Number	15K17176
Research Category	Grant-in-Aid for Young Scientists (B)
Allocation Type	Multi-year Fund
Research Field	Accounting
Research Institution	Kumamoto Gakuen University
Principal Investigator	Yoshikawa Kohji 熊本学園大学, 専門職大学院会計専門職研究科, 准教授 (20612930)
Project Period (FY)	2015-04-01 – 2018-03-31
Project Status	Completed (Fiscal Year 2017)
Budget Amount *help	¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000) Fiscal Year 2017: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000) Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000) Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Keywords	ビジネス・エコシステム / マネジメント・コントロール・システム / 地域経済 / 規範的研究 / 経営計画 / 経験的研究 / 金融機関 / 会計専門家
Outline of Final Research Achievements	In this research, we show SMEs formulate management guidelines that collectively refer to management philosophy, management policy, and management plan, over a certain period of time in an ecosystem that tackles to establish management guidelines, and they raise the level with trial and error. In addition, as a feature of the association, we confirmed that SMEs improve the level by disclosing and sharing accounting information within the organization, changing the plan formulation method from top down to bottom up, and raising the level by their experiences of formulation. On the other hand, there are members that do not lead to the formulation of management guidelines, even if formulating management guidelines, it will not lead to in-house announcement, even if it makes internal company announcement, it does not penetrate the inside of the company.