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An empirical study on the relationship between intra-company comunikation and the design of management accounting systems

Research Project

Project/Area Number 21530454
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionAoyama Gakuin University (2011)
University of Tsukuba (2009-2010)

Principal Investigator

OGURA Noboru  青山学院大学, 会計プロフェッション研究科, 教授 (10145352)

Project Period (FY) 2009 – 2011
Project Status Completed (Fiscal Year 2011)
Budget Amount *help
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2011: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2010: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2009: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Keywords会計学 / コミュニケーション / 組織設計 / 業績管理 / 集団的意思決定 / 企業予算 / 戦略コミュニケーション / 業績評価指標 / 戦略的事業単位 / 非財務業績評価指標 / 非財務的評価指標
Research Abstract

The role of non-financial indicators has increased in management of bisiness organizations as well as the management accounting information prevailing many yearsin the business contexts. The utilization of non-financial indicators was enabled by recent developed IT which can record and report different kinds of information in parallel. On the other side, users of information in the business organizations are not considered ready to utilize every type of combination among management accounting information and non-financial indicators. In this study, I revealed empirially some attitudes of information users in business for or against non-financial information might affect the effectiveness of intra-company comunications.

Report

(4 results)
  • 2011 Annual Research Report   Final Research Report ( PDF )
  • 2010 Annual Research Report
  • 2009 Annual Research Report
  • Research Products

    (5 results)

All 2012 2011

All Journal Article (2 results) Presentation (2 results) Book (1 results)

  • [Journal Article] 管理会計研究の現状と課題2012

    • Author(s)
      小倉昇
    • Journal Title

      管理会計学

      Volume: 第20巻2号 Pages: 97-107

    • NAID

      110009445763

    • Related Report
      2011 Annual Research Report 2011 Final Research Report
  • [Journal Article] IFRS環境下でのライフサイクル・コストマネジメントの未来2011

    • Author(s)
      小倉昇
    • Journal Title

      会計・監査ジャーナル

      Volume: 第23巻1号 Pages: 95-101

    • Related Report
      2011 Final Research Report
  • [Presentation] 管理会計のバウンダリとコア2012

    • Author(s)
      小倉昇
    • Organizer
      東北学院大学経営研究所セミナー
    • Place of Presentation
      東北学院大学
    • Year and Date
      2012-02-17
    • Related Report
      2011 Final Research Report
  • [Presentation] 管理会計研究のバウンダリとコア2012

    • Author(s)
      小倉昇
    • Organizer
      東北学院大学経営研究所セミナー
    • Place of Presentation
      東北学院大学(招待講演)
    • Year and Date
      2012-02-17
    • Related Report
      2011 Annual Research Report
  • [Book] 組織構造と業績管理、業績管理会計(体系現代会計学)2012

    • Author(s)
      小倉昇、谷武幸、小林啓孝
    • Publisher
      中央経済社
    • Related Report
      2011 Final Research Report

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Published: 2009-04-01   Modified: 2016-04-21  

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