The Role of Accounting Information in Profit Management at Lower Level
| 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)
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| 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 |
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| 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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Report
(3 results)
Research Products
(19 results)
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[Presentation] Profit Management at Low Level2011
Author(s)
Haruo OTANI
Organizer
Management Accounting Research Group Conference in association with the Management Control Association
Place of Presentation
Aston University, Birmingham, UK
Year and Date
2011-10-18
Related Report
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[Presentation] 現場重視の利益管理2011
Author(s)
庵谷治男
Organizer
第37回日本原価計算研究学会全国大会
Place of Presentation
関西学院大学、大阪
Year and Date
2011-09-02
Related Report
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