| Project/Area Number |
17K04043
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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 | Hitotsubashi University |
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Principal Investigator |
HIKI Fumiko 一橋大学, 大学院経営管理研究科, 教授 (00251728)
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| Project Period (FY) |
2017-04-01 – 2021-03-31
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| Project Status |
Completed (Fiscal Year 2020)
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| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2019: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2018: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2017: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
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| Keywords | 経理財務部門 / 管理会計 / 経営管理 / 国際財務報告基準 / 財務報告 / 経理・財務部門 / IFRS / 経理部門 / 財務会計 |
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| Outline of Final Research Achievements |
This study reviewed the reality of good Japanese companies from five perspectives: (1) the relationship between the management philosophy, organizational climate and the accounting department; (2) the organization within the accounting department, the positioning of the accounting department within the company, and the relationship with the operating departments; (3) the relationship between management accounting and financial reporting; (4) the use of accounting information by business managers; and (5) the training of accounting personnel.
Although Japan chose the path of voluntary adoption of IFRS, which is rare in the world, it is unique in that it clarified the actual situation of accounting departments of companies that have voluntarily adopted IFRS (International Financial Reporting Standards) for the purpose of contributing to and improving business management and companies that do not plan to voluntarily adopt IFRS.
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| Academic Significance and Societal Importance of the Research Achievements |
DX（デジタルトランスフォーメーション）が世界的に進展する中、その流れに必ずしもうまく乗っているとはいえない状況において、多くの日本企業が経理部門の組織と機能、経理担当者の育成などに頭を抱えている。欧米においては1950年代から断続的にコントローラーの役割やCFOとその傘下の部門の役割の変化などに焦点を当てた蓄積がなされてきた。一方、日本ではこうしたテーマを扱った研究が極めて少ないと言わざるを得ない。本研究の意義は、長年にわたり黒字を続けてきた企業を対象に、先行研究を踏まえたうえで経験的研究を行い、規範的に経理部門の役割を検討した点に求められる。
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