| Project/Area Number |
19730302
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Meiji University (2008-2009)
Oita University (2007) |
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Principal Investigator |
HIROTO Kataoka Meiji University, 専門職大学院・会計専門職研究科, 准教授 (40381024)
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| Co-Investigator(Renkei-kenkyūsha) |
MASAFUMI Fujino 日本大学, 経済学部, 准教授 (60361862)
YUKIHIKO Okada 筑波大学, システム情報工学研究科, 講師 (80432053)
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| Project Period (FY) |
2007 – 2009
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| Project Status |
Completed (Fiscal Year 2009)
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| Budget Amount *help |
¥1,540,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥240,000)
Fiscal Year 2009: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2008: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2007: ¥500,000 (Direct Cost: ¥500,000)
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| Keywords | 意思決定 / 会計担当者 / プロセスの可視化 / ミクロ・マクロ・ループ / 自律的組織 / コミットメント / ABC(Activity-Based Costing:活動基準原価計算) / 因果関係 / 「場」 / マネジメント・コントロール・システム / ABC / 工事進行基準 / 市場と組織の相互浸透 / 意思決定範囲・概念の拡大 / 意思決定者の拡大 |
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| Research Abstract |
I clarified that the role expectation requested from cost accounting to form an appropriate Micro-Macro loop (MM loop) to support various decision makings in an Empowered Autonomous Organization had changed. In 2007, I clarified to contribute both to the promotion of the management of the participation by all members and the activation of the organization just by the MM loop. In 2008, I paid attention to an accounting MM loop, and examined the correspondence and interaction between the financial accounting and the management accounting. Finally, From the viewpoint what information is appropriate to the decision-making in the organization, I focused on both the role expectation of ABC in MCS and the recent research in the product costing in 2009.
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