Philosophy and methodology of governance control: management accounting theory for the depression
| Project/Area Number |
23530583
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kyushu University |
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Principal Investigator |
OSHITA Johei 九州大学, 経済学研究科(研究院), 教授 (60152112)
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| Project Period (FY) |
2011-04-28 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2014: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | コントロール / ガバナンス / 管理会計 / パラドックス / フランス / マネジメント / マネジメント・コントロール / ガバナンス・コントロール |
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| Outline of Final Research Achievements |
This study aims to present the viability of “governance control”．It is necessary that a control theory must accept competitive edge, value creation, and sustainability as contradictory factors and respond to them flexibly．Because these factors contain the wide variety of paradoxes or restrictions. Different from the conventional control in management, this study tried to construct a new control theory that considers not only the inside, but also the outside of companies, that is, more outward looking management control that prioritizes social/external aspects．
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Report
(5 results)
Research Products
(14 results)
