Empirical research on the effects of budget revisions in Japanese companies
| Project/Area Number |
17K13823
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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 | Chuo University (2018-2022)
Wakayama University (2017) |
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Principal Investigator |
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| Project Period (FY) |
2017-04-01 – 2023-03-31
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| Project Status |
Completed (Fiscal Year 2022)
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| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2019: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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)
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| Keywords | 管理会計 / 予算管理 / マネジメント・コントロール・システム / 予算修正 |
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| Outline of Final Research Achievements |
Japanese companies generally revise their initial budgets during the period. The main objective of this study is to identify the factors that influence budget revisions by Japanese companies as a premise for analyzing its effecs.
As a result of the survey research analysis, the main findings of this study are as follows. First, companies with a higher degree of external reporting purposes of their budgets tend to have more flexibility in budget revisions. Second, companies with a higher degree of linkage between budget and rewards tend to have less flexibility in revising their budgets. Third, companies with a higher degree of linkage between middle-term management plans and budgeting tend to have more flexibility in revising their budgets.
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| Academic Significance and Societal Importance of the Research Achievements |
本研究成果の学術的意義は、先行研究では必ずしも明らかになっていなかった、日本企業の予算修正に影響を与える要因を実証的に示したことである。特に、予算の外部報告目的と中期経営計画と予算管理のリンクの影響を明らかにしたことには独自性がある。
本研究成果の社会的意義は、日本企業の実務において、予算修正がなぜ、どのように行われているかを理解できるので、予算修正の妥当性や効果を検討できるようになることである。
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Report
(7 results)
Research Products
(17 results)
