Practice-based study in the role of management accounting in new product development "strategizing"
| Project/Area Number |
21730386
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Ritsumeikan University |
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Principal Investigator |
HORII Satoshi 立命館大学, 経営学部, 准教授 (50387867)
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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 |
¥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)
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| 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) |
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| 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.
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Report
(4 results)
Research Products
(18 results)
