| Budget Amount *help |
¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000)
Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2012: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2011: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
|
|---|
| Research Abstract |
In this research, we adapted management control package approach and intended to apply this framework to Japanese practice of management accounting in order to analyze Japanese management accounting in broader context. Management control package contains both acconting control dvices and non-financial control devices. Both are linked closely and worked together. Traditional researchers such as Anthony(1965) focused only on accounting control devices and ignored important relationship between acconting and others. We tried to comprehend the realities of Japanese management accounting practices and theorize the change mechanism. Traditionally, research of management control focused on the formal control devices such as management accounting. That approach is no longer productive. Recently, a number of researches which emphasized the control package approach, was published. Relying on that management control package viewpoint, we investigate what management accounting should be.
|
