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Practice-based study in the role of management accounting in new product development "strategizing"

Research Project

Project/Area Number 21730386
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionRitsumeikan University

Principal Investigator

HORII Satoshi  立命館大学, 経営学部, 准教授 (50387867)

Project Period (FY) 2009 – 2011
Project Status Completed (Fiscal Year 2011)
Budget Amount *help
¥2,470,000 (Direct Cost: ¥1,900,000、Indirect Cost: ¥570,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2009: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Keywords管理会計 / 戦略化 / 予算管理 / 新製品開発 / 方法論的統合 / 水平的相互作用 / エスノメソドロジー / 管理会社リテラシー / アンケート調査 / 手段としての予算 / 会計のリズム / 戦略的適応 / 新製品開発戦略 / 管理会計リテラシー / 実践論的研究 / 機能主義的研究 / ケース研究 / 予算 / 製品ロードマップ / イノベーション / 行為の連続性 / 緊張関係(ダイナミック・テンション)
Research Abstract

In this research, I consider how budgetary management routine contributes to emerging new product development strategy in terms of practice-based view. As a result of the research, I found that through the discussion in the budgetary management process under the condition of use of aggregative financial measures and shortening of new product development process, not only strategic adaptation and product innovation are enabled with the interruption of harmonization between budget and action plan, but also organizational capability which forms the foundation of new product development is developed. And I pointed out that management accounting literacy of managers is significant in budgetary management process.

Report

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

    (18 results)

All 2012 2011 2010 2009

All Journal Article (6 results) Presentation (12 results)

  • [Journal Article] 予算管理研究の視座の変化と今後の展望2012

    • Author(s)
      堀井悟志
    • Journal Title

      立命館経営学

      Volume: 第51巻第1号 Pages: 41-57

    • NAID

      110009500615

    • Related Report
      2011 Annual Research Report 2011 Final Research Report
  • [Journal Article] 予算管理を介した組織能力向上の可能性2011

    • Author(s)
      堀井悟志
    • Journal Title

      立命館経営学

      Volume: 第49巻第6号 Pages: 59-80

    • NAID

      110008445326

    • Related Report
      2011 Final Research Report 2010 Annual Research Report
  • [Journal Article] イノベーションにおける管理会計の役割(2)2009

    • Author(s)
      堀井悟志
    • Journal Title

      企業会計

      Volume: 第61巻第10号 Pages: 108-109

    • Related Report
      2011 Final Research Report
  • [Journal Article] イノベーションにおける管理会計の役割(1)2009

    • Author(s)
      堀井悟志
    • Journal Title

      企業会計

      Volume: 第61巻第9号 Pages: 108-109

    • Related Report
      2011 Final Research Report
  • [Journal Article] イノベーションにおける管理会計の役割(1)2009

    • Author(s)
      堀井悟志
    • Journal Title

      企業会計 61-9

      Pages: 108-109

    • Related Report
      2009 Annual Research Report
  • [Journal Article] イノベーションにおける管理会計の役割(2)2009

    • Author(s)
      堀井悟志
    • Journal Title

      企業会計 61-10

      Pages: 108-109

    • Related Report
      2009 Annual Research Report
  • [Presentation] The role of management accounting in strategizing : A case study on for mulating corporate strategy2012

    • Author(s)
      Horii, S., Y.Li
    • Organizer
      Global Management Accounting Research Symposium
    • Place of Presentation
      シドニー オーストラリア
    • Year and Date
      2012-06-22
    • Related Report
      2011 Annual Research Report
  • [Presentation] The role of management accounting in strategizing : A case study on for mulating corporate strategy2012

    • Author(s)
      Horii, S., Y.Li
    • Organizer
      European Accounting Association 34^<th> Annual Congress
    • Place of Presentation
      ローマ イタリア
    • Year and Date
      2012-04-22
    • Related Report
      2011 Annual Research Report
  • [Presentation] The Role of Management Accounting in Strategizing : A Case Study on Formulating Corporate Strategy2011

    • Author(s)
      Horii, S. and Y. Li
    • Organizer
      Global Management Accounting Research Symposium
    • Place of Presentation
      シドニー(オーストラリア)
    • Year and Date
      2011-06-22
    • Related Report
      2011 Final Research Report
  • [Presentation] The Role of Management Accounting in Strategizing : A Case Study on Formulating Corporate Strategy2011

    • Author(s)
      Horii, S. and Y. Li
    • Organizer
      European Accounting Association 34th Annual Congress
    • Place of Presentation
      ローマ(イタリア)
    • Year and Date
      2011-04-22
    • Related Report
      2011 Final Research Report
  • [Presentation] 適応的反復行動としての予算管理-会計のリズムと製品イノベーション-2011

    • Author(s)
      堀井悟志
    • Organizer
      日本管理会計学会2010年度第2回関西・中部部会
    • Place of Presentation
      岡山大学(岡山県)
    • Year and Date
      2011-02-26
    • Related Report
      2011 Final Research Report
  • [Presentation] 適応的反復行動としての予算管理-会計のリズムと製品イノベーション-2011

    • Author(s)
      堀井悟志
    • Organizer
      日本管理会計学会 2010年度第2回関西・中部部会
    • Place of Presentation
      岡山大学(岡山県)
    • Year and Date
      2011-02-26
    • Related Report
      2010 Annual Research Report
  • [Presentation] Management control for product innovation in a rapidly changing environment2010

    • Author(s)
      Akroyd, C.S.Horii, Y.Kazusa, N.Sawabe
    • Organizer
      Europe Accounting Association 33th annual congress
    • Place of Presentation
      イスタンブール(トルコ)
    • Year and Date
      2010-05-20
    • Related Report
      2010 Annual Research Report
  • [Presentation] Management Control for Product Innovation in a Rapidly Changing Environment2010

    • Author(s)
      Akroyd, C., S. Horii, N. Sawabe and Y. Kazusa
    • Organizer
      European Accounting Association 33th Annual Congress
    • Place of Presentation
      イスタンブール(トルコ)
    • Year and Date
      2010-05-19
    • Related Report
      2011 Final Research Report
  • [Presentation] Management Control for Product Innovation in a Rapidly Changing Environment2009

    • Author(s)
      Akroyd, C., S. Horii, N. Sawabe and Y. Kazusa
    • Organizer
      Global Management Accounting Research Symposium
    • Place of Presentation
      コペンハーゲン(デンマーク)
    • Year and Date
      2009-06-19
    • Related Report
      2011 Final Research Report
  • [Presentation] Management Control for Product Innovation in a Rapidly Changing Environment2009

    • Author(s)
      Akroyd, C., 堀井悟志, 澤邉紀生, 上總康行
    • Organizer
      Global Management Accounting Research Symposium
    • Place of Presentation
      Copenhagen Business School(デンマーク)
    • Year and Date
      2009-06-19
    • Related Report
      2009 Annual Research Report
  • [Presentation] Management Control for Product Innovation in a Rapidly Changing Environment2009

    • Author(s)
      Akroyd, C., S. Horii, N. Sawabe and Y. Kazusa
    • Organizer
      日本管理会計学会九州部会
    • Place of Presentation
      中村学園大学(福岡県)
    • Year and Date
      2009-04-25
    • Related Report
      2011 Final Research Report
  • [Presentation] Management Control for Product Innovation in a Rapidly Changing Environment2009

    • Author(s)
      Akroyd, C., 堀井悟志
    • Organizer
      日本管理会計学会九州部会
    • Place of Presentation
      中村学園大学
    • Year and Date
      2009-04-25
    • Related Report
      2009 Annual Research Report

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

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