| Project/Area Number |
16K17208
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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 | Wakayama University (2019)
Onomichi City University (2016-2018) |
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Principal Investigator |
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| Project Period (FY) |
2016-04-01 – 2020-03-31
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| Project Status |
Completed (Fiscal Year 2019)
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| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2018: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2017: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2016: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Keywords | 目標整合性 / 専門職 / 認知 / 管理会計 / 目標一致 / コンテクスト / 文献レビュー / 会計学 / 管理会計論 |
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| Outline of Final Research Achievements |
In order to study the factors that contribute widely to goal congruence in professional service organizations by utilizing management accounting system(s), this study mainly addresses the following two questions. The first is whether perceptional structures of one profession about management accounting information can be observed as the same dimensions as another professions or not. In other words, whether they are generalizable or not. The second is how, even if there exist cognitive dissonances, how can one organization utilize control systems to help achieving goal congruence? The results show the following: first, that the cognitive dimensions for many professions could be generalized. Second, this study shows that it is necessary to consider cognitive alignment in order to achieve goal congruence. If an organization apply control modes that are different from this alignment factors, managers of the firm could face with serious situations.
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| Academic Significance and Societal Importance of the Research Achievements |
本研究成果は，近年重要な役割を担っている無形資産の１つである専門職知識を有する人材を，組織としていかにコントロールすべきかという課題に関連するものである。専門職が認知的不協和を起こすことはストレスを招くばかりでなくモチベーションを失わせ離職につながりうるものの，組織にとっては専門的知識を有する人材は必要である。その点において，管理会計システムの活用方法いかんによっては仕組みによるマネジメントが有効となることを示唆していた点にある。
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