• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to previous page

Case study on the interactions between amoeba management and the other management systems

Research Project

Project/Area Number 18K01926
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Review Section Basic Section 07100:Accounting-related
Research InstitutionRitsumeikan University

Principal Investigator

HORII SATOSHI  立命館大学, 経営学部, 教授 (50387867)

Project Period (FY) 2018-04-01 – 2021-03-31
Project Status Completed (Fiscal Year 2020)
Budget Amount *help
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2020: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2019: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2018: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Keywords管理会計 / アメーバ経営 / 役割葛藤 / 生産管理 / 職務関連緊張 / 予算管理 / 継続的改善 / 情報システム / ERP / SFA / BI / 役割曖昧性 / 財務業績 / 管理会計プロセス / 目標達成意欲 / コミュニケーション / 制度間対立 / グローバル管理会計 / 状況に埋め込まれた機能性 / ケーススタディ / 制度ロジック
Outline of Final Research Achievements

At the introduction stage of only monthly profitability per hour in Amoeba Management, interaction between systems did not occur by focusing on and managing only "time" that can be managed in the short term based on the conventional production control system. In addition, as an organizational change, job-related tensions, especially role conflicts, once increased among lower-level managers. Although companies with advanced production and quality control have the conflicts caused by introduction of Amoeba Management at the first stage of introduction, the conflicts were resolved through the acceptance process of Amoeba Management. In addition, the profitability and competitiveness of the manufacturing process was clarified by using the market-based transfer price, and continuous improvement was promoted more strategically by the relational tension.

Academic Significance and Societal Importance of the Research Achievements

本研究では,すでに高度な生産管理・品質管理を有している企業へのアメーバ経営がもたらす影響を,日常管理における制度間対立やそれによる役割ストレスの向上など,多面的に明らかにした。また,それがいかに財務業績の向上に資するのかも明らかにした。既存の生産管理制度が欠如もしくは不十分な状態におけるアメーバ経営の観察ではその導入成果がアメーバ経営に固有なのものなのか,他の生産管理・品質管理制度でも実現可能なものなのかが不明であったが,高度な生産管理制度を有している企業を対象としたことで企業経営におけるアメーバ経営,つまり会計コントロール固有の役割の一端を明らかにすることができた。これは大きな意義と言える。

Report

(4 results)
  • 2020 Annual Research Report   Final Research Report ( PDF )
  • 2019 Research-status Report
  • 2018 Research-status Report
  • Research Products

    (13 results)

All 2021 2020 2019 2018 Other

All Int'l Joint Research (3 results) Journal Article (5 results) (of which Peer Reviewed: 3 results,  Open Access: 2 results) Presentation (5 results) (of which Int'l Joint Research: 4 results)

  • [Int'l Joint Research] University of Hawaii at Manoa/Oregon State University(米国)

    • Related Report
      2019 Research-status Report
  • [Int'l Joint Research] ハワイ大学マノア校/オレゴン州立大学(米国)

    • Related Report
      2018 Research-status Report
  • [Int'l Joint Research] シェフィールド大学(英国)

    • Related Report
      2018 Research-status Report
  • [Journal Article] 原価計算制度変革への障害2021

    • Author(s)
      堀井悟志・目時壮浩
    • Journal Title

      原価計算研究

      Volume: 45

    • Related Report
      2020 Annual Research Report
    • Peer Reviewed
  • [Journal Article] SFAと連携したBIを活用したフィードフォワード型予算管理の実現2021

    • Author(s)
      堀井悟志・早川正明・横田明紀
    • Journal Title

      原価計算研究

      Volume: 45

    • Related Report
      2020 Annual Research Report
    • Peer Reviewed
  • [Journal Article] アメーバ経営における管理会計プロセスの役割ストレスに対する調整効果2020

    • Author(s)
      堀井悟志
    • Journal Title

      立命館経営学

      Volume: 59-1

    • NAID

      120006875461

    • Related Report
      2019 Research-status Report
    • Open Access
  • [Journal Article] 日本企業のグローバル経営における予算管理の有効性:国内・海外子会社の管理の比較研究2020

    • Author(s)
      淺田孝幸・大浦啓輔・平井裕久・堀井悟志
    • Journal Title

      原価計算研究

      Volume: 44

    • NAID

      130008088630

    • Related Report
      2019 Research-status Report
    • Peer Reviewed / Open Access
  • [Journal Article] グローバル予算管理の「状況に埋め込まれた機能性」2019

    • Author(s)
      堀井悟志
    • Journal Title

      立命館経営学

      Volume: 58-1

    • NAID

      120006733499

    • Related Report
      2018 Research-status Report
  • [Presentation] The Temporal Effect of Organizational Controls in an Uncertain Environment2020

    • Author(s)
      Chris Akroyd, Satoshi Horii and Norio Sawabe
    • Organizer
      Hawaii Accounting Research Conference
    • Related Report
      2019 Research-status Report
    • Int'l Joint Research
  • [Presentation] グローバル経営における予算管理の有効性:国内・海外子会社の管理の比較研究2019

    • Author(s)
      淺田孝幸・大浦啓輔・平井裕久・堀井悟志
    • Organizer
      日本原価計算研究学会 第45回全国大会
    • Related Report
      2019 Research-status Report
  • [Presentation] Micro-Profit Centers: The impact of broader accountability in Japanese manufacturing on organizational culture and performance2019

    • Author(s)
      Shirley Daniel, Satoshi Horii, Yuichi Ichihara and Norio Sawabe
    • Organizer
      2019 America Accounting Association Annual Meeting
    • Related Report
      2019 Research-status Report
    • Int'l Joint Research
  • [Presentation] Performance management and innovation in Japan: An empirical analysis of the implementation of micro-profit center systems2019

    • Author(s)
      Shirley Daniel, Satoshi Horii, Yuichi Ichihara and Norio Sawabe
    • Organizer
      The Association of Japanese business Studies Annual Conference
    • Related Report
      2019 Research-status Report
    • Int'l Joint Research
  • [Presentation] Strategizing and in-process management: The role of accounting targets2018

    • Author(s)
      Satoshi Horii, John Cullen and Chris Akroyd
    • Organizer
      CRAFiC annual symposium
    • Related Report
      2018 Research-status Report
    • Int'l Joint Research

URL: 

Published: 2018-04-23   Modified: 2022-01-27  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi