• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to previous page

The possibility of employing Actor-network Theory on management accounting research: base on a case of Amoeba Management

Research Project

Project/Area Number 22730370
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionChukyo University

Principal Investigator

USHIO Sumitaka  中京大学, 経営学部, 准教授 (90551747)

Project Period (FY) 2010 – 2012
Project Status Completed (Fiscal Year 2012)
Budget Amount *help
¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Keywordsアクターネットワーク理論 / 管理会計 / アメーバ経営 / 日本的管理会計 / 京セラ
Research Abstract

Based on “Actor-network Theory” (Actor-network Theory: ANT), this research analyzed Amoeba Management and its management accounting practices at Kyocera. Although there have been some management accounting literature focusing on Amoeba Management, the feature of this research is to have revealed the historical process of how the management system was formed focusing on the 20 years after the company was established. The research used company magazines and internal management letters at those times and revealed the very complicated process by which current Amoeba Management was established.

Report

(4 results)
  • 2012 Annual Research Report   Final Research Report ( PDF )
  • 2011 Annual Research Report
  • 2010 Annual Research Report
  • Research Products

    (8 results)

All 2013 2012 2011 2010

All Journal Article (4 results) (of which Peer Reviewed: 2 results) Presentation (1 results) Book (3 results)

  • [Journal Article] The Development of Accounting Calculations as Chronological Network Effects: Growth Rings of Accounting Calculations2013

    • Author(s)
      Ushio, S. and K. Kazusa
    • Journal Title

      Journal of Accounting and Organizational Change Special Issue on Management Accounting Change in Japan

      Volume: (in press)

    • Related Report
      2012 Final Research Report
    • Peer Reviewed
  • [Journal Article] The Development of Accounting Calculations as Chronological Network Effects : Growth Rings of Accounting Calculations2012

    • Author(s)
      Sumitaka Ushio, Yasuyuki Kazusa
    • Journal Title

      Journal of Accounting and Organizational Change

      Volume: (印刷中)

    • Related Report
      2011 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 管理会計のユビキタス化:全員参加経営における管理会計の役割2011

    • Author(s)
      潮清孝
    • Journal Title

      中京経営研究』第

      Volume: 20 Pages: 145-156

    • NAID

      120006541419

    • Related Report
      2012 Final Research Report
  • [Journal Article] 管理会計のユビキタス化:全員参加経営における管理会計の役割2011

    • Author(s)
      潮清孝
    • Journal Title

      中京経営研究

      Volume: 第20巻 Pages: 145-156

    • NAID

      120006541419

    • Related Report
      2010 Annual Research Report
  • [Presentation] 病院におけるアメーバ経営の実践2011

    • Author(s)
      潮清孝
    • Organizer
      日本原価計算研究学会産学連携コストフォーラム
    • Place of Presentation
      一橋大学
    • Year and Date
      2011-03-26
    • Related Report
      2012 Final Research Report
  • [Book] アメーバ経営の管理会計システム2013

    • Author(s)
      潮清孝
    • Publisher
      中央経済社
    • Related Report
      2012 Annual Research Report 2012 Final Research Report
  • [Book] アメーバ経営学:理論と実証2011

    • Author(s)
      アメーバ経営学術研究会
    • Publisher
      KCCSマネジメントコンサルティング
    • Related Report
      2010 Annual Research Report
  • [Book] アメーバ経営学:理論と実証2010

    • Author(s)
      アメーバ経営学術研究会(稲盛和夫、廣本敏郎、挽文子、上總康行、澤邉紀生、潮清孝、尾畑裕、北居明、鈴木竜太、三矢裕、谷武幸、窪田祐一、森田直行)
    • Publisher
      KCCSマネジメントコンサルティング株式会社
    • Related Report
      2012 Final Research Report

URL: 

Published: 2010-08-23   Modified: 2019-07-29  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi