A study on the relationship between corporate governance and management accounting in France
Project/Area Number |
18530353
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Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Single-year Grants |
Section | 一般 |
Research Field |
Accounting
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Research Institution | Kyushu University |
Principal Investigator |
OSHITA Johei Kyushu University, Faculty of Economics, Professor (60152112)
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Project Period (FY) |
2006 – 2007
|
Project Status |
Completed (Fiscal Year 2007)
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Budget Amount *help |
¥2,370,000 (Direct Cost: ¥2,100,000、Indirect Cost: ¥270,000)
Fiscal Year 2007: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2006: ¥1,200,000 (Direct Cost: ¥1,200,000)
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Keywords | management accounting / corporate governance / internal control / management control / paradox / risk / France / 会計学 / 経営学 |
Research Abstract |
First of all, this research subject "A study on the relationship of corporate governance and management control in France" began from the discussion over the recognition of the paradox of control and its countermeasure. This is just in the relation to the discussion over the balance scorecard that has been developed in North America, and as the result of that discussion, a new framework of French management control has come to be newly created. The main target of research of this year was to recognize how the concept of corporate governance has been understood and in that way it has been included in the French management control framework. We can summarize the result of research briefly as follows. In case we see the argument of management control trying to include the concept of corporate governance, we had to pay attention to the point where the new development of internal control became an opportunity for it. And following the French case, we paid attention to the internal control aspect of corporate governance. By doing so, it has become little by little clear that while the prescription of internal control as the law not only enabled <the governance of the control> that manage the paradox of control, but also can lead <the control of the governance> that advances the management of risk from the inside automatically. In short, by making the French management control a material for this research, we tried to clarify the mechanism in which the <the governance of the control> and <the control of the governance> are combined and, therefore we could arrange successfully the relationship among corporate governance, internal control, and management control by using two concepts such as "paradox" and "risk.."
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Report
(3 results)
Research Products
(19 results)
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[Book] ベーシック管理会計2007
Author(s)
西村 明・大下 丈平編著
Total Pages
233
Publisher
中央経済社
Description
「研究成果報告書概要(和文)」より
Related Report
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