Theoretical and empirical study on the relationships between management philosophy and management accouting
| Project/Area Number |
21530461
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kyoto University |
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Principal Investigator |
SAWABE Norio 京都大学, 大学院・経営管理研究部, 教授 (80278481)
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| Project Period (FY) |
2009 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2011: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2010: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2009: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | 管理会計 / 経営理念 / マネジメント・コントロール / 社会コントロール / 会計コントロール / 理念コントロール / コントロール・バッケージ / 組織文化 / コントロール・パッケージ / マネジメントコントロール / アメーバ経営 / CSR |
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| Research Abstract |
Mixed method approach where both qualitative and quantitative research methods are jointly deployed was taken to investigate the relationships between management philosophy and management accounting in Japanese companies. It was found that(1) management philosophy is reflected on the ways that management accounting system was designed and used,(2) members of organization are more likely to be motivated when management philosophy is more pervaded and when management accounting is more widely used, and(3) Japanese management accounting practices systematically incorporate management philosophy in variety of manners.
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Report
(4 results)
Research Products
(22 results)
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[Presentation] 会計と感情2012
Author(s)
澤邉紀生
Organizer
原価計算研究学会関西部会
Place of Presentation
沖縄市中央公民館
Year and Date
2012-02-19
Related Report
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