Empirical Research on the evolution of Management Accounting in Japanese companies located on North America.
| Project/Area Number |
20402035
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 海外学術 |
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| Research Field |
Accounting
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| Research Institution | Hitotsubashi University |
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Principal Investigator |
HIKI Fumiko Hitotsubashi University, 大学院・商学研究科, 教授 (00251728)
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| Co-Investigator(Kenkyū-buntansha) |
ITO Katsuhiro 成蹊大学, 経済学部, 教授 (40296215)
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| Project Period (FY) |
2008 – 2010
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| Project Status |
Completed (Fiscal Year 2010)
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| Budget Amount *help |
¥9,750,000 (Direct Cost: ¥7,500,000、Indirect Cost: ¥2,250,000)
Fiscal Year 2010: ¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000)
Fiscal Year 2009: ¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000)
Fiscal Year 2008: ¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
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| Keywords | 管理会計 / 進化 / 日本的経営 / 日本的管理会計 / 経営哲学 / 組織風土・文化 / 北米進出日系企業 / 会計学 / アメーバ経営 / 経営理念 / 経営学 / 導入研究 / 日系企業 |
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| Research Abstract |
In general there tend to be several management accounting systems which are operated simultaneously in the company. Management accounting systems are functioned in close interaction with factors such as business environment, corporate mission, philosophy, organizational culture and strategy. These interactions makes individual management accounting system and total management system composed of individual elements function differently. Our study project focused on Japanese companies which advanced to the North American continent and their local subsidiaries as an object of investigation. Attaching the great importance to the interaction above, we tried to make clear the process of how management accounting system was evolved in the various organizational context.
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Report
(4 results)
Research Products
(25 results)
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[Journal Article]2009
Author(s)
挽文子
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Journal Title
『自律的組織の経営システム-日本的経営の叡智』第10章「組織文化と管理会計の相互作用-村田製作所グループの事例研究」(廣本敏郎編著)(森山書店)
Related Report
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