| Project/Area Number |
17330102
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Fukui Prefectural University (2007)
Kyoto University (2005-2006) |
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Principal Investigator |
KAZUSA Yasuyuki Fukui Prefectural University, Faculty of Economics, Professor (20121494)
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| Co-Investigator(Kenkyū-buntansha) |
WADA Junzo Okayama University, Faculty of Economics, Associate Professor (30182976)
MIZUNO Ichiro kansai University, Faculty of Commerce, Professor (70174034)
SAWABE Norio Kyoto University, Graduate School of Management, Professor (80278481)
MARUTA Okihiro Kyushu University, Graduate School of Economics, Associate Professor (70325588)
HORII Satoshi Aichi Sangyo University, Faculty of Business Administration, Lecturer (50387867)
水島 多美也 中村学園大学, 経営経済学部, 准教授 (80299693)
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| Project Period (FY) |
2005 – 2007
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| Project Status |
Completed (Fiscal Year 2007)
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| Budget Amount *help |
¥14,150,000 (Direct Cost: ¥13,100,000、Indirect Cost: ¥1,050,000)
Fiscal Year 2007: ¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000)
Fiscal Year 2006: ¥3,500,000 (Direct Cost: ¥3,500,000)
Fiscal Year 2005: ¥6,100,000 (Direct Cost: ¥6,100,000)
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| Keywords | case study research / amoeba management / risk manaeement / balanced scorecard / payback period method / discounted payback period method / clinical knowledge / new oerspectives on manaeement accounting / 投資経済計算 / 科学的知識 / 実践的知識 / 臨床会計学 / 戦略管理会計 / マネジメントコントロール / フィードフォワード / 経済付加価値 / 原価企画 / 利益連鎖管理 / バランスト・スコアカ / COSO内部統制 / 分権化 |
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| Research Abstract |
We conducted the case studies in Japan and the field researches in overseas. In concrete terms, we did theorizing for the management accounting systems in Kyocera Co., Tokyo Mitsubishi Bank, Murata Manufacturing Co. and Nippon Steel Co. The abstracts are as follows: (1) As to Kyocera's Management System, what is called Amoeba Management' , its feature is different from that of typical American large-companies in terms of organizational aspect and calculative aspect. (2) Tokyo Mitsubishi Bank is establishing the management system that integrates strategic management and risk management to correspond to corporate re-organizing and financial regulation. (3) Although the payback period method is criticized because it does not consider time value of money, the payback period method that is used by Nippon Steel Co. and Murata Manufacturing Co. considers time value of money. They use the discounted payback period method as the financial appraisal method for capital investment.
Furthermore we found the feature of the changes in research objective, research purpose and research method in contemporary management accounting, and conducted establishing the new perspectives on management accounting. We described three significant points to treat the management accounting practices in Japanese companies as research objective; to establish management accounting as the base and the platform for various academic areas and management practices as research purpose; to recognize the significance of clinical knowledge for connection between skill and scientific knowledge as research method Finally, we found the capacity of case study research. With case study research, we can play a significant role toward establishing the learning / training in practice and the skills by improving the communication between academicians and practitioners, expressing the theoretical issues dramatically, and searching the practices in specific context.
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