| Project/Area Number |
23730447
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Nagasaki University |
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Principal Investigator |
OTANI Haruo 長崎大学, 経済学部, 助教 (20548721)
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| Project Period (FY) |
2011 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
|
| Budget Amount *help |
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2012: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2011: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
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| Keywords | 管理会計 / 現場 / 会計情報の利用 / 利益目標の管理 / 現場での利益管理 / 現場マネジャー / 会計情報 |
|---|
| Research Abstract |
The purpose of this study is to reveal how accounting information is used in organizations which implement the management of profit at lower level (ex. a manufacturing setting or a site to provide service). Specifically, the author conducted a case study in order to explore (1)the subject of use, (2)the object of use, and (3)the way of use for accounting information. In conclusion, a manager principally uses accounting information, and there would be the involvement of top management according to organizational context (the extent of maturity and ability of organizational members).
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