| Project/Area Number |
20730306
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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 | Osaka Prefecture University |
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Principal Investigator |
KUBOTA Yuichi Osaka Prefecture University, 経済学部, 准教授 (40329595)
|
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| Project Period (FY) |
2008 – 2010
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| Project Status |
Completed (Fiscal Year 2010)
|
| Budget Amount *help |
¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2009: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2008: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Keywords | 管理会計 / 組織間管理会計 / 組織間マネジメント / 戦略的提携 / 合弁事業 / 組織間関係 / アライアンス / コラボレーション / 相互依存性 |
|---|
| Research Abstract |
This study discussed inter-organizational management accounting (IOMA) systems for controlling interdependencies, and focused on the control problems of inter-organizational relationships in Japanese manufacturing industries. As a result, this study explored transaction, relational, and control characteristics, and revealed the determinants of ex-post control mechanism in joint ventures. In addition, it was found that IOMA systems help to allocate operations, costs, and profits between partners in a new product development alliance. IOMA systems may build and sustain valuable strategic roles.
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