| 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 |
This research explores process of management accounting change from a view point of knowledge creation. By synthesizing Burns and Scapens' (2000) institutional framework and Nonaka's knowledge creation theory, I tried to explain the process of management accounting changes in some Japanese companies. The research show that the concept of 'creative routines'(Nonaka et al., 2008), which are often observed as continuous improvement routines in firms, is key to understand the process of changes in management accounting knowledge.
|
