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Theoretical and empirical study on the relationships between management philosophy and management accouting

Research Project

Project/Area Number 21530461
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKyoto University

Principal Investigator

SAWABE Norio  京都大学, 大学院・経営管理研究部, 教授 (80278481)

Project Period (FY) 2009 – 2011
Project Status Completed (Fiscal Year 2011)
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)
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
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.

Report

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

    (22 results)

All 2012 2011 2010 2009

All Journal Article (5 results) (of which Peer Reviewed: 2 results) Presentation (13 results) Book (4 results)

  • [Journal Article] マネジメントコントロールからみたCSRの役割2010

    • Author(s)
      澤邉紀生
    • Journal Title

      日本会計研究学会スタディグループ『インタンジブルズの管理会計研究』

      Pages: 39-51

    • Related Report
      2010 Annual Research Report
  • [Journal Article] 中小企業における組織文化とマネジメントコントロールの関係についての実証研究2009

    • Author(s)
      澤邉紀生・飛田努
    • Journal Title

      日本政策金融公庫論集

      Pages: 73-93

    • NAID

      40016694873

    • Related Report
      2011 Final Research Report
  • [Journal Article] 組織文化に応じたマネジメントコントロールシステムの役割2009

    • Author(s)
      澤邉紀生・飛田努
    • Journal Title

      メルコ管理会計研究

      Volume: 第2号 Pages: 53-68

    • Related Report
      2011 Final Research Report
    • Peer Reviewed
  • [Journal Article] Studying the dialectics between and within management philosophy and management accounting2009

    • Author(s)
      Sawabe, N. & S. Ushio
    • Journal Title

      Kyoto Economic Review

      Volume: Vol.78, No.2 Pages: 127-156

    • Related Report
      2011 Final Research Report
    • Peer Reviewed
  • [Journal Article] 中小企業における組織文化とマネジメントコントロールの関係についての実証研究2009

    • Author(s)
      澤邉紀生・飛田努
    • Journal Title

      日本政策金融公庫論集 3

      Pages: 73-93

    • NAID

      40016694873

    • Related Report
      2009 Annual Research Report
  • [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
      2011 Final Research Report
  • [Presentation] Strategizing and Management Accounting in Japan2011

    • Author(s)
      Sawabe, N.
    • Organizer
      CPA Congress, Sydney Convention and Exhibition Centre
    • Place of Presentation
      Australia
    • Year and Date
      2011-10-18
    • Related Report
      2011 Final Research Report
  • [Presentation] Strategizing and Management Accounting in Japan2011

    • Author(s)
      澤邉紀生
    • Organizer
      CPA Congress, Australia
    • Place of Presentation
      Sydney Conventiona and Exhibition Centre(オーストラリア)
    • Year and Date
      2011-10-18
    • Related Report
      2011 Annual Research Report
  • [Presentation] Management Control Systems, Strategizing and Time2011

    • Author(s)
      澤邉紀生
    • Organizer
      Global Management Accounting Symposium
    • Place of Presentation
      Hilton Clearwater Beach Resort(アメリカ)
    • Year and Date
      2011-07-12
    • Related Report
      2011 Annual Research Report
  • [Presentation] Accounting and Emotion2011

    • Author(s)
      澤邉紀生
    • Organizer
      Global Management Accounting Symposium
    • Place of Presentation
      Crown Plaza Hotel Coogee Beach(アメリカ)
    • Year and Date
      2011-07-10
    • Related Report
      2011 Annual Research Report
  • [Presentation] Accounting and Emotion2011

    • Author(s)
      Sawabe, N. & K. Yoshikawa
    • Organizer
      European Accounting Association Annual Congress
    • Place of Presentation
      Istanbul
    • Year and Date
      2011-05-20
    • Related Report
      2011 Final Research Report
  • [Presentation] Accounting and Emotion2011

    • Author(s)
      Sawabe, N. & K. Yoshikawa
    • Organizer
      Critical Perspective on Accounting Conference
    • Place of Presentation
      Florida, USA
    • Related Report
      2011 Final Research Report
  • [Presentation] Accounting and Emotion2011

    • Author(s)
      Sawabe, N. & K. Yoshikawa
    • Organizer
      Global Management Accounting Research Symposium, Crown Plaza Coo gee Beach
    • Place of Presentation
      Sydney
    • Related Report
      2011 Final Research Report
  • [Presentation] Accounting and Emotion -a case of a financial institution-2010

    • Author(s)
      澤邉紀生
    • Organizer
      European Accounting Association
    • Place of Presentation
      Istanbul Hilton Convention & Exhibition Center(イスタンブール)
    • Year and Date
      2010-05-20
    • Related Report
      2010 Annual Research Report
  • [Presentation] Accounting and Control as Socio-Economic Institutions-Dialectics between Credo and Accounting2009

    • Author(s)
      Sawabe, N.
    • Organizer
      American Accounting Association Annual Meeting
    • Place of Presentation
      New York, USA
    • Year and Date
      2009-08-03
    • Related Report
      2011 Final Research Report
  • [Presentation] Accounting and Control as Socio-Economic Institutions -Dialectics between Credo and Accounting2009

    • Author(s)
      Sawabe, N.
    • Organizer
      American Accounting Association Annual Meeting
    • Place of Presentation
      New York. USA
    • Year and Date
      2009-08-03
    • Related Report
      2009 Annual Research Report
  • [Presentation] Management Credo in Accounting Practice : Phronesis and strategizing in dialectical structuration processes2009

    • Author(s)
      Sawabe, N., S.Ushio
    • Organizer
      AOS Workshop on Accounting and Strategizing
    • Place of Presentation
      Imperial College, London. UK
    • Year and Date
      2009-05-07
    • Related Report
      2009 Annual Research Report
  • [Presentation] Management Credo in Accounting Practice : Phronesis and strategizing in dialectical structuration processes2009

    • Author(s)
      Sawabe, N. & S. Ushio
    • Organizer
      AOS Workshop on Accounting and Strategizing
    • Place of Presentation
      Imperial College London, UK
    • Related Report
      2011 Final Research Report
  • [Book] 「マネジメントコントロールからみたCSRの役割」櫻井道晴編著『インタンジブルズの管理会計』2012

    • Author(s)
      澤邉紀生
    • Publisher
      中央経済社
    • Related Report
      2011 Final Research Report
  • [Book] 「マネジメントコントロールからみたCSRの役割」『インタンジブルズの管理会計』2012

    • Author(s)
      澤邉紀生
    • Publisher
      中央経済社
    • Related Report
      2011 Annual Research Report
  • [Book] 「賢慮を生み出すアメーバ経営」アメーバ経営学術研究会編『アメーバ経営学.理論と実証-』2011

    • Author(s)
      澤邉紀生
    • Publisher
      KCCSマネジメントコンサルティング
    • Related Report
      2011 Final Research Report
  • [Book] アメーバ経営学-理論と実証-2010

    • Author(s)
      澤邉紀生, 他
    • Total Pages
      285
    • Publisher
      KCCSマネジメントコンサルティング
    • Related Report
      2010 Annual Research Report

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

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