Empirical research of tension management functions by management accounting
| Project/Area Number |
16K04000
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Keio University |
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Principal Investigator |
YOSHIDA Eisuke 慶應義塾大学, 商学部(三田), 教授 (20330227)
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| Project Period (FY) |
2016-04-01 – 2019-03-31
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| Project Status |
Completed (Fiscal Year 2018)
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| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2018: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2017: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Keywords | 管理会計 / テンション・マネジメント / 見える化 / 処方箋 / 業績管理 / 原価企画 / 逆機能 / 非営利組織 / 業績評価 / 予算管理 / 非財務業績 / 手続きの公平性 / 革新的生産管理手法 / 主観的業績評価 / 包括的業績評価 / 予算厳格度 / 非財務指標 / 客観的業績評価 / テンションマネジメント / プロセス産業 / 会計学 |
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| Outline of Final Research Achievements |
For the first research purpose, we showed it is important that fairness of the operational procedure is important in addition to the interpersonal relationship that has been pointed out in prior studies. Also, we clarified that low budget rigidity and high subjectivity of performance evaluation enhance financial performances under a highly uncertain environment from the result of our empirical research.In other words,we emphasized that it is important that the balance between goal setting and performance evaluation.
For the second research purpose, we clarified that stretch target and concurrent engineering enhance cost reduction in the process industry from the result of our empirical research.In other words,we emphasized that it is important that the balance between goal setting and organizational support for goal achievement activities.
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| Academic Significance and Societal Importance of the Research Achievements |
研究の意義・重要性として、管理会計によるテンション・マネジメントによる経営問題への処方箋を示してきた。具体的には、テンションの見える化が重要であり、いかなるマネジメント・コントロールにも順機能とともに逆機能が伴うことを知り，関連する組織のルールや仕組みが及ぼす影響に十分に配慮する必要があることを示した。
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Report
(4 results)
Research Products
(13 results)
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[Book] 日本的管理会計の深層2017
Author(s)
吉田栄介・福島一矩・妹尾剛好・徐智銘
Total Pages
240
Publisher
中央経済社
ISBN
9784502234910
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