Examining Management and Cost Accounting Systems and Processes: International Comparative Studies

• Project/Area Number: 21530489
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Single-year Grants
• Section: 一般
• Research Field: Accounting
• Research Institution: Konan University
• Principal Investigator: UENO Susumu 甲南大学, 会計大学院, 教授 (70213379)
• Project Period (FY): 2009 – 2011
• Project Status: Completed (Fiscal Year 2011)
• Budget Amount: ¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000); Fiscal Year 2011: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000); 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: 経営管理 / 管理会計 / 原価計算 / 文化と技法の伝播 / 国際的収斂 / 相異を拡大させる要因 / 本社・海外子会社間の意思決定権 / 仮説検証型経験的研究 / 日本の多国籍企業 / 海外子会社 / 意思決定権の位置 / 文化の視点 / 管理会計発達史 / 原価計算発達史 / 多国籍企業(MNEs) / Hofstede / Enculturation / 意思決定権 / IFRS / 会計測定システム / 史的展開 / 管理会計・原価計算モデル / Culture and Diffusion / 行動的・社会学的意味 / Hofstede, G. / 管理会計環境 / 概念フレームワーク / 管理会計の課題と展望

Research Abstract

This study examines factors that define characteristics of management control systems and processes focusing on management and cost accounting controls of large companies running their business in a global economy. Organization units at different locations have similarities and differences on their control systems and processes. Factors are divided into two broad groups: converging factors and diverging factors. The classification provides organization designers cues for elaborating such control systems and processes.

Research Products

• [Journal Article] The Locus of Decision-Delegation among Japanese Multinational Enterprises: An Empirical Study (2011)
  • Author(s): Susumu Ueno and Paul Scarbrough
  • Journal Title: Asia-Pacific Management Accounting Journal Volume: Volume 6 Issue 2 Pages: 1-26
  • Peer Reviewed
• [Journal Article] Management accounting research in Japan: Evolution, current status and way forward (2011)
  • Author(s): Susumu Ueno
  • Journal Title: Proceedings of the 7th Conference, Asia-Pacific Management Accounting Association Volume: Proceedings Pages: 1-20
  • Peer Reviewed
• [Journal Article] The Locus of Decision-Delegation among Japanese Multinational Enterprises: An Empirical Study (2011)
  • Author(s): Susumu Ueno & Paul Scarbrough
  • Journal Title: Asia-Pacific Management Accounting Journal Volume: Vol.6, 2 Pages: 1-26
  • Peer Reviewed
• [Journal Article] 会計基準の国際的収斂の管理会計への影響:企業業績の指標をめぐって (2010)
  • Author(s): 上埜進
  • Journal Title: 會計 Volume: 第177巻2号 Pages: 35-46
• [Journal Article] The Locus of Decision-Delegation among Japanese Multinational Enterprises : An Empirical Study (2010)
  • Author(s): Susumu Ueno, Paul Scarbrough
  • Journal Title: Proceedings of the 6th APMAA Forum, Asia- Pacific Management Accounting Association Pages: 50-61
  • Peer Reviewed
• [Journal Article] 会計基準の国際的収斂の管理会計への影響:企業業績の指標をめぐって (2010)
  • Author(s): 上埜進
  • Journal Title: 會計 第177巻2号 Pages: 35-46
• [Presentation] An Influence of Culture on Management (Accounting) Practices and Research, International Seminar (2012)
  • Author(s): Susumu Ueno
  • Organizer: Faculty of Economics, Udayana University, Denpasar
  • Place of Presentation: Indonesia
  • Year and Date: 2012-03-12
• [Presentation] Management Accounting Research in Japan, Guest Professor Speech (2012)
  • Author(s): Susumu Ueno
  • Organizer: Department of Management Science, National Chiao Tung University
  • Place of Presentation: Taiwan
  • Year and Date: 2012-03-07
• [Presentation] Management Accounting Research in Japan (2012)
  • Author(s): Susumu Ueno
  • Organizer: Guest Professor Speech, National Chiao Tung University
  • Place of Presentation: 国立交通大学、台湾
  • Invited
• [Presentation] An Influence of Culture on Management (Accounting) Practices and Research (2012)
  • Author(s): Susumu Ueno
  • Organizer: Guest Professor Speech, National Chiao Tung University
  • Place of Presentation: 国立交通大学、台湾
  • Invited
• [Presentation] Management Accounting Research in Japan: Evolution, Current Status and Way Forward (2011)
  • Author(s): Susumu Ueno
  • Organizer: 7th Conference, Asia-Pacific Management Accounting Association
  • Place of Presentation: Malaysia
  • Year and Date: 2011-11-17
• [Presentation] An Influence of Culture on Management (Accounting) Practices and Research (2011)
  • Author(s): 上埜進
  • Organizer: Internatianal Seminar
  • Place of Presentation: Udayana University (Denpasar, Indonesia)
  • Year and Date: 2011-03-12
• [Presentation] Accounting Transition in Japan: IFRS in terms of Management Accountant Perspective, Guest Lecture (2011)
  • Author(s): Susumu Ueno
  • Organizer: Department of Accounting, Faculty of Economics, Brawijaya University, Malang
  • Place of Presentation: Indonesia
  • Year and Date: 2011-03-11
• [Presentation] Accounting Transition in Japan : IFRS in terms of Management Accountant Perspective (2011)
  • Author(s): 上埜進
  • Organizer: Guest Lecture
  • Place of Presentation: Brawijaya University (Malang, Indonesia)
  • Year and Date: 2011-03-11
• [Presentation] Planning and Preparation by Management for IFRS Implementation: Case Study of Japanese Companies, IFRS Discussion Forum : Managing Companies in Transition to IFRS: Lessons Learned from Japan (2011)
  • Author(s): Susumu Ueno
  • Organizer: Ikatan Akuntan Indonesia (Indonesian Institute of Accountants), Jakarta
  • Place of Presentation: Indonesia
  • Year and Date: 2011-03-07
• [Presentation] Planning and Prepazation by Management for IFRS Implementation : Case Study of Japanese Companies (2011)
  • Author(s): 上埜進
  • Organizer: IFRS Discussion Forum
  • Place of Presentation: Ikatan Akuntan Indonesia(インドネシア会計士協会)
  • Year and Date: 2011-03-07
• [Presentation] Managing Accounting Research, Publication and Industry Linkages in Japan, International Seminar (2011)
  • Author(s): Susumu Ueno
  • Organizer: Faculty of Accountancy, Universiti Teknologi MARA(UiTM)
  • Place of Presentation: Malaysia
  • Year and Date: 2011-02-08
• [Presentation] Managing Accounting Research, Publication and Industry Linkages in Japan (2011)
  • Author(s): 上埜進
  • Organizer: International Seminar
  • Place of Presentation: Universiti Teknologi MARA (UiTM), Malaysia
  • Year and Date: 2011-02-08
• [Presentation] Management accounting research in Japan: Evolution, current status and way forward (2011)
  • Author(s): Susumu Ueno
  • Organizer: The 7th Conference, Asia-Pacific Management Accounting Association,
  • Place of Presentation: Shah Alam, Malaysia
• [Presentation] The Locus of Decision-Delegation among Japanese Multinational Enterprises: An Empirical Study (2010)
  • Author(s): Susumu Ueno and Paul Scarbrough
  • Organizer: 6th APMAA Forum, Asia-Pacific Management Accounting Association
  • Place of Presentation: National Taiwan University, Taiwan
  • Year and Date: 2010-11-06
• [Presentation] The Locus of Decision-Delegation among Japanese Multinational Enterprises : An Empirical Study (2010)
  • Author(s): Susumu Ueno, Paul Scarbrough
  • Organizer: The 6th APMAA Forum, Asia-Pacific Management Accounting Association
  • Place of Presentation: National Taiwan University
  • Year and Date: 2010-11-06
• [Presentation] An Influence of Culture on Management (Accounting) Practices and Research," Varens seminarieserie (2010)
  • Author(s): Susumu Ueno
  • Organizer: Linnaeus University at Vaxjo
  • Place of Presentation: Sweden
  • Year and Date: 2010-03-10
• [Presentation] An Influence of Culture on Management(Accounting)Practices and Research (2010)
  • Author(s): 上埜進
  • Organizer: Varens seminarieserie
  • Place of Presentation: Linnaeus University at Vaxjo, Sweden
  • Year and Date: 2010-03-10
• [Presentation] 会計基準の国際的収斂と管理会計:期間業績をめぐって (2009)
  • Author(s): 上埜進
  • Organizer: 日本会計研究学会第68回全国大会
  • Place of Presentation: 関西学院大学
  • Year and Date: 2009-09-03
• [Presentation] 会計基準の国際的収斂と管理会計:期間業績をめぐって (2009)
  • Author(s): 上埜進
  • Organizer: 日本会計研究学会第68回全国大会
  • Place of Presentation: 亜細亜大学
  • Year and Date: 2009-09-03