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The research of the 21st century type business organization and the management accounting system for implementing strategy

Research Project

Project/Area Number 23530589
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionUniversity of Hyogo

Principal Investigator

YORI Makoto  兵庫県立大学, 会計研究科, 教授 (70191674)

Co-Investigator(Kenkyū-buntansha) ASADA Takayuki  立命館大学, 経営学部, 教授 (10143132)
TOMO Makoto  成城大学, 経済学部, 教授 (80320042)
Project Period (FY) 2011 – 2013
Project Status Completed (Fiscal Year 2013)
Budget Amount *help
¥4,940,000 (Direct Cost: ¥3,800,000、Indirect Cost: ¥1,140,000)
Fiscal Year 2013: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2011: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Keywords純粋持株会社 / グループ経営 / マネジメント・コントロール / 組織再編 / 総合商社 / 口銭ビジネス / 投資 / リスク / エンパワメント / ネットワーク型経営 / 無形資産価値 / 分権化 / 人材開発 / 知財/無形資産重視の経営
Research Abstract

The purpose of this research is to design the optimal organization and MCS, in order to make a high performance. (1)The pure holding company(HD)system is an ultimate form of a decentralization. We proposed how the HD can reinforce its integrative functions to balance against the decentralization. We made a questionnaire survey of HD in March of the last fiscal year, and we will release the result of the analysis in the near future. (2)We have investigated some general trading companies. This is because the general trading companies organize many subsidiaries and associated companies. The general trading companies are operating the diversified business sectors. We are interested in the way of collecting and analyzing the information,and how to invest.

Report

(4 results)
  • 2013 Annual Research Report   Final Research Report ( PDF )
  • 2012 Research-status Report
  • 2011 Research-status Report
  • Research Products

    (25 results)

All 2013 2012 2011 Other

All Journal Article (13 results) (of which Peer Reviewed: 2 results) Presentation (10 results) Book (2 results)

  • [Journal Article] 統合報告の意義と課題について―戦略的CSRとマネジメントコントロールシステム研究の視点から―2013

    • Author(s)
      淺田孝幸
    • Journal Title

      オイコノミカ(名古屋市立大学経済学会)

      Volume: 第49巻、第2号 Pages: 25-34

    • Related Report
      2013 Final Research Report
  • [Journal Article] ダイキン工業株式会社の欧州事業とマネジメントコントロール2013

    • Author(s)
      金ジェウク、三浦徹志、浅田孝幸
    • Journal Title

      広島大学経営学研究科ディスカッションーペーパー

      Volume: 33号 Pages: 1-18

    • Related Report
      2013 Final Research Report
  • [Journal Article] 経営統合と組織再編2013

    • Author(s)
      頼誠
    • Journal Title

      商大論集(兵庫県立大学)

      Volume: 第65巻 Pages: 41-69

    • NAID

      110009838436

    • Related Report
      2013 Final Research Report
  • [Journal Article] 統合的報告の意義と課題についてー戦略的CSRとマネジメントコントロール研究の視点からー2013

    • Author(s)
      淺田孝幸
    • Journal Title

      オイコノミカ(名古屋市立大学経済学研究科)

      Volume: 49・2 Pages: 25-34

    • Related Report
      2013 Annual Research Report
  • [Journal Article] 経営統合と組織再編2013

    • Author(s)
      頼 誠
    • Journal Title

      商大論集(兵庫県立大学)

      Volume: 65 Pages: 41-69

    • NAID

      110009838436

    • Related Report
      2013 Annual Research Report
  • [Journal Article] ダイキン工業株式会社の欧州事業とマネジメントコントロール2013

    • Author(s)
      金 ジェ ウク、三浦徹志、浅田孝幸
    • Journal Title

      広島大学経営学研究科ディスカションーペーパー

      Volume: 33 Pages: 1-18

    • Related Report
      2013 Annual Research Report
  • [Journal Article] 統合的報告の意義と課題について2013

    • Author(s)
      淺田 孝幸
    • Journal Title

      オイコノミカ(名古屋市立大学

      Volume: 49/ 2 Pages: 1-10

    • Related Report
      2012 Research-status Report
  • [Journal Article] 持株会社本社の統治力としての求心力とは何か―その基盤としてのMCSの考察―2012

    • Author(s)
      頼誠・淺田孝幸・塘誠
    • Journal Title

      メルコ管理会計研究京都大学出版会

      Volume: 第5号-1 Pages: 15-30

    • NAID

      130005111766

    • Related Report
      2013 Final Research Report
    • Peer Reviewed
  • [Journal Article] 持株会社本社の統治力としての求心力とは何か―その基盤としてのMCSの考察―2012

    • Author(s)
      頼 誠・淺田孝幸・塘 誠
    • Journal Title

      メルコ管理会計研究 京都大学出版会

      Volume: 第5号ーI Pages: 15-30

    • NAID

      130005111766

    • Related Report
      2011 Research-status Report
    • Peer Reviewed
  • [Journal Article] 純粋持株会社制における人事・資本コントロール2011

    • Author(s)
      塘誠・頼誠・淺田孝幸
    • Journal Title

      産業経理

      Volume: Vol.71, No.1 Pages: 27-36

    • NAID

      40018836297

    • Related Report
      2013 Final Research Report
  • [Journal Article] 小売業の純粋持株会社―セブン・アンド・アイとイオンの事例を中心に―2011

    • Author(s)
      頼誠
    • Journal Title

      商大論集(兵庫県立大学)

      Volume: 第63巻第1/2号 Pages: 15-40

    • Related Report
      2013 Final Research Report
  • [Journal Article] 純粋持株会社制における人事・資本コントロール2011

    • Author(s)
      塘 誠・頼 誠・淺田孝幸
    • Journal Title

      産業経理

      Volume: Vol.71,No.1, Pages: 27-36

    • NAID

      40018836297

    • Related Report
      2011 Research-status Report
  • [Journal Article] 小売業の純粋持株会社2011

    • Author(s)
      頼 誠
    • Journal Title

      商大論集

      Volume: 第63巻第1/2号 Pages: 15-40

    • Related Report
      2011 Research-status Report
  • [Presentation] Analysis of the Management Control Systems in Holding Companies : Its Integrative Functions in Corporate Governance2013

    • Author(s)
      Takayuki Asada, Makoto Tomo, and Yori Makoto
    • Organizer
      The 9th (2013)APMAA(Asia Pacific Management Accounting Association) Conference
    • Place of Presentation
      Nagoya University(愛知県)
    • Year and Date
      2013-11-02
    • Related Report
      2013 Final Research Report
  • [Presentation] Analysis of the Management Control Systems in Holding Companies : Its Integrative Functions in Corporate Governance2013

    • Author(s)
      Takayuki Asada
    • Organizer
      Hawaii 2013 International Conference on Business
    • Place of Presentation
      Waikiki Beach Mariott Resort&Spa in Honolulu, Hawaii(米国)
    • Year and Date
      2013-05-26
    • Related Report
      2013 Final Research Report
  • [Presentation] 業績管理会計の課題:分社制におけるMCSについて2012

    • Author(s)
      頼誠
    • Organizer
      管理会計学会・関西中部部会(統一論題)
    • Place of Presentation
      キャンパスプラザ京都・立命館大学(京都府)
    • Year and Date
      2012-02-11
    • Related Report
      2013 Final Research Report
  • [Presentation] 「業績管理会計の課題:分社制におけるMCSについて」2012

    • Author(s)
      頼 誠
    • Organizer
      管理会計学会 関西・中部部会(統一論題)  (招待講演)
    • Place of Presentation
      キャンパスプラザ京都・立命館大学(京都府)
    • Related Report
      2011 Research-status Report
  • [Presentation] How Should we Control Human Resources and Capital Under "Pure Holding Company in Japan? "2011

    • Author(s)
      Takayuki Asada and Tomo Makoto
    • Organizer
      The 7th APMAA Forum
    • Place of Presentation
      Shah Alam Convention Centre , Malaysia(マレーシア)
    • Year and Date
      2011-11-19
    • Related Report
      2013 Final Research Report
  • [Presentation] How should we Control Human Resources and Capital Under "Pure Holdings Company" in Japan?2011

    • Author(s)
      Takayuki Asada
    • Organizer
      Organizational Design for World Competition and Visualizing by means of Management Accounting 11th Annual Hawaii International Conference on Business
    • Place of Presentation
      Hilton Waikiki Prince Kuhio Hotel(米国)
    • Year and Date
      2011-05-26
    • Related Report
      2013 Final Research Report
  • [Presentation] How Should We Control Human Resources and Capital Under "Pure Holdings Company In Japan?-Organizational Design for World Competition and Visualizing by means of Management Accounting-2011

    • Author(s)
      Takayuki Asada
    • Organizer
      2011Hawaii International Conference on Business
    • Place of Presentation
      Hilton Waikiki Prince Kuhio Hotel(ハワイ)
    • Related Report
      2011 Research-status Report
  • [Presentation] How Should We Control Human Resources and Capital Under "Pure Holdings Company In Japan?2011

    • Author(s)
      Makoto Tomo, Takayuki Asada
    • Organizer
      The 7th APMAA Conference
    • Place of Presentation
      Shah Alam Convention Centre, Shah Alam, Malaysia(マレーシア)
    • Related Report
      2011 Research-status Report
  • [Presentation] Analysis of the Management Control Systems in Holding Companies:Its Integrative Functions in Corporate

    • Author(s)
      Takayuki Asada,Makoto tomo,Makoto Yori
    • Organizer
      APMAA(Asia Pacific Management) 9th (2013) Annual Conference
    • Place of Presentation
      Nagoya University(愛知県)
    • Related Report
      2013 Annual Research Report
  • [Presentation] Analysis of the Management Control System in Japanese Holding Companies: Its Integrative Functions in Corporate Governance

    • Author(s)
      Takayuki Asada
    • Organizer
      Hawaii2013 International Conference on Business
    • Place of Presentation
      Waikiki Beach Marriott Resort & Spa in Honolulu, Hawaii(アメリカ)
    • Related Report
      2013 Annual Research Report
  • [Book] 「ビジネスの発見と創造企業・社会の発展と経営学」『企業統治と管理会計』立命館大学経営学部創設50周年記念論文集/立命館大学経営学部編,2章2012

    • Author(s)
      淺田孝幸
    • Publisher
      ミネルヴァ書房
    • Related Report
      2013 Final Research Report
  • [Book] 「ビジネスの発見と創造 企業・社会の発展と経営学」『企業統治と管理会計』2012

    • Author(s)
      淺田孝幸
    • Publisher
      ミネルヴァ書房
    • Related Report
      2012 Research-status Report

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Published: 2011-08-05   Modified: 2019-07-29  

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