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The empirical study for the interaction between inter-firm and intra-firm cost management activities

Research Project

Project/Area Number 17K04085
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionNagoya University

Principal Investigator

Sakaguchi Junya  名古屋大学, 経済学研究科, 教授 (10364689)

Project Period (FY) 2017-04-01 – 2023-03-31
Project Status Completed (Fiscal Year 2022)
Budget Amount *help
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2020: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2019: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2018: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2017: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Keywords組織間 / 組織内 / 相互作用 / 原価管理 / 経験的研究
Outline of Final Research Achievements

Inter-firm cost management activity is one of the major research topics in management accounting field. However, little is known about the relationship between intra-firm and inter-firm cost management activities.
In this research project, I investigated the relationship how intra-firm and inter-firm cost management activities interact. The main results of this research project were as following. (1) The conceptual models of this relationship were presented based on the comprehensive literature review. (2) Empirical evidence with regard to this relationship was provided using Japanese data. (3) Other relevant results were provided based on literature review and questionnaire survey. These findings contribute to academic as well as industrial fields.

Academic Significance and Societal Importance of the Research Achievements

本研究課題では、包括的な文献調査をふまえて、組織内と組織間の原価管理活動の関連性について経験的に検討してきた。加えて、日本企業のデータを利用して、本研究課題に関連する知見を提供してきた。
そのため、本研究課題の成果は、組織間マネジメント・コントロールを中心とする国内外の管理会計領域の研究、さらに、組織間関係に注目する隣接領域(戦略論、生産管理論、マーケティング論など)の研究の進展に貢献する。また、取引関係やサプライチェーンの構築と運用に取り組む企業実務に対しても、今後の実務の指針となりうる証拠を提供する点で有意義であると判断する。

Report

(7 results)
  • 2022 Annual Research Report   Final Research Report ( PDF )
  • 2021 Research-status Report
  • 2020 Research-status Report
  • 2019 Research-status Report
  • 2018 Research-status Report
  • 2017 Research-status Report
  • Research Products

    (23 results)

All 2022 2021 2020 2019 2018 2017

All Journal Article (12 results) (of which Int'l Joint Research: 2 results,  Peer Reviewed: 8 results) Presentation (11 results) (of which Int'l Joint Research: 3 results,  Invited: 3 results)

  • [Journal Article] 取引相手の選択における第三者の情報の利用2022

    • Author(s)
      坂口順也
    • Journal Title

      原価計算研究

      Volume: 46(1) Pages: 48-59

    • Related Report
      2022 Annual Research Report
    • Peer Reviewed
  • [Journal Article] わが国における組織間マネジメント・コントロール研究の知見2021

    • Author(s)
      大浦啓輔・河合隆治・坂口順也
    • Journal Title

      原価計算研究

      Volume: 45(2) Pages: 39-52

    • Related Report
      2021 Research-status Report
    • Peer Reviewed
  • [Journal Article] 経験と探索が組織間協働の実施に与える影響2020

    • Author(s)
      坂口順也
    • Journal Title

      原価計算研究

      Volume: 44(2) Pages: 1-13

    • NAID

      130008088594

    • Related Report
      2020 Research-status Report
    • Peer Reviewed
  • [Journal Article] わが国マネジメント・コントロールの展開:51年間の文献調査に基づいて2020

    • Author(s)
      横田絵理・乙政佐吉・坂口順也・河合隆治・大西靖・妹尾剛好
    • Journal Title

      会計プログレス

      Volume: 21 Pages: 17-31

    • Related Report
      2020 Research-status Report
    • Peer Reviewed
  • [Journal Article] 企業活動のグローバル化とわが国管理会計研究の検討課題2019

    • Author(s)
      坂口順也
    • Journal Title

      国際会計学会年報

      Volume: 43/44 Pages: 35-46

    • Related Report
      2019 Research-status Report
  • [Journal Article] 取引相手の選択と探索コストとの関連性2019

    • Author(s)
      坂口順也
    • Journal Title

      管理会計学

      Volume: 27(1) Pages: 75-91

    • NAID

      130007650007

    • Related Report
      2018 Research-status Report
    • Peer Reviewed
  • [Journal Article] 組織間マネジメント・コントロール研究への貢献可能性2018

    • Author(s)
      坂口順也
    • Journal Title

      会計

      Volume: 193(5) Pages: 43-54

    • NAID

      40021529024

    • Related Report
      2018 Research-status Report
  • [Journal Article] 会計大学院における原価計算・管理会計教育の現状と将来2018

    • Author(s)
      坂口順也
    • Journal Title

      原価計算研究

      Volume: 42(1) Pages: 14-22

    • NAID

      130008088650

    • Related Report
      2018 Research-status Report
  • [Journal Article] わが国のマネジメント・コントロール研究の文献分析:わが国企業実務に焦点を当てて2018

    • Author(s)
      横田絵理・乙政佐吉・坂口順也・河合隆治・大西靖・妹尾剛好
    • Journal Title

      メルコ管理会計研究

      Volume: 10(1) Pages: 61-75

    • NAID

      130007482541

    • Related Report
      2017 Research-status Report
    • Peer Reviewed
  • [Journal Article] Contracting abroad: A comparative analysis of contract design in host and home country outsourcing relations2018

    • Author(s)
      Dekker, H.C., T. Kawai, and J. Sakaguchi
    • Journal Title

      Management Accounting Research

      Volume: Forthcoming

    • Related Report
      2017 Research-status Report
    • Peer Reviewed / Int'l Joint Research
  • [Journal Article] The interfirm contracting value of management accounting information2018

    • Author(s)
      Dekker, H.C., T. Kawai, and J. Sakaguchi
    • Journal Title

      Journal of Management Accounting Research

      Volume: Forthcoming

    • Related Report
      2017 Research-status Report
    • Peer Reviewed / Int'l Joint Research
  • [Journal Article] 組織間での原価管理活動と契約の役割2017

    • Author(s)
      坂口順也
    • Journal Title

      会計

      Volume: 191(6) Pages: 16-27

    • NAID

      40021197072

    • Related Report
      2017 Research-status Report
  • [Presentation] 取引相手の選択における第三者の情報の利用2021

    • Author(s)
      坂口順也
    • Organizer
      日本原価計算研究学会第47回全国大会
    • Related Report
      2021 Research-status Report
  • [Presentation] 国際学術雑誌の潮流からみたわが国マネジメント・コントロールの特徴2021

    • Author(s)
      横田絵理・乙政佐吉・坂口順也・河合隆治・大西靖・妹尾剛好・鬼塚雄大
    • Organizer
      日本管理会計学会2021年度全国大会
    • Related Report
      2021 Research-status Report
  • [Presentation] わが国における組織間マネジメント・コントロール研究の知見2020

    • Author(s)
      大浦啓輔・河合隆治・坂口順也
    • Organizer
      日本原価計算研究学会第46回全国大会
    • Related Report
      2020 Research-status Report
  • [Presentation] 経験と探索が組織間協働の実施に与える影響2019

    • Author(s)
      坂口順也
    • Organizer
      日本原価計算研究学会
    • Related Report
      2019 Research-status Report
  • [Presentation] わが国マネジメント・コントロール研究の展開2019

    • Author(s)
      横田絵理・乙政佐吉・坂口順也・河合隆治・大西靖・妹尾剛好
    • Organizer
      日本会計研究学会
    • Related Report
      2019 Research-status Report
  • [Presentation] All roads lead to Rome? : On the overlap and differences between risk management and management control2018

    • Author(s)
      Dekker, H.C., T. Kawai, J. Sakaguchi, and E. Wiersma
    • Organizer
      41th European Accounting Association Annual Congress
    • Related Report
      2018 Research-status Report
    • Int'l Joint Research
  • [Presentation] 企業活動のグローバル化とコンフリクト:わが国管理会計研究の検討課題2018

    • Author(s)
      坂口順也
    • Organizer
      国際会計研究学会第35回全国大会
    • Related Report
      2018 Research-status Report
    • Invited
  • [Presentation] 会計大学院における原価計算・管理会計教育の現状と将来2017

    • Author(s)
      坂口順也
    • Organizer
      日本原価計算学会第43回全国大会
    • Related Report
      2017 Research-status Report
    • Invited
  • [Presentation] 取引相手の選択と探索コストとの関連性2017

    • Author(s)
      坂口順也
    • Organizer
      2017年度日本管理会計学会全国大会
    • Related Report
      2017 Research-status Report
  • [Presentation] The interfirm contracting value of management accounting information2017

    • Author(s)
      Dekker, H.C., T. Kawai, and J. Sakaguchi
    • Organizer
      2017 Asia-Pacific Management Accounting Research Symposium
    • Related Report
      2017 Research-status Report
    • Int'l Joint Research / Invited
  • [Presentation] The interfirm contracting value of management accounting information2017

    • Author(s)
      Dekker, H.C., T. Kawai, and J. Sakaguchi
    • Organizer
      40th European Accounting Association Annual Congress
    • Related Report
      2017 Research-status Report
    • Int'l Joint Research

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Published: 2017-04-28   Modified: 2024-01-30  

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