| Budget Amount *help |
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2020: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2019: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2018: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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)
|
|---|
| Outline of Final Research Achievements |
This study developed the theoretical framework which enables to interpret how accounting routine is transferred and institutionalized in the process to adopt management accounting systems. To be concrete, we replaced transfer of accounting routine with transfer of management accounting knowledge, and drew the process to transfer its knowledge via knowledgeability of sources and recipients. The framework enables to analyze the flow from transfer to institutionalization as the continuous process while previous studies only focused on transfer.
|
