Empirical study of the use of accounting Information in inter-organizational setting

Research Project

Project/Area Number	24730387
Research Category	Grant-in-Aid for Young Scientists (B)
Allocation Type	Multi-year Fund
Research Field	Accounting
Research Institution	Shiga University
Principal Investigator	OURA Keisuke 滋賀大学, 経済学部, 准教授 (20452485)
Project Period (FY)	2012-04-01 – 2015-03-31
Project Status	Completed (Fiscal Year 2014)
Budget Amount *help	¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000) Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000) Fiscal Year 2013: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000) Fiscal Year 2012: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Keywords	管理会計 / 組織間管理会計 / 組織間コントロール / バイヤーサプライヤー関係 / 企業間関係 / サプライチェーンマネジメント / 合弁事業 / 企業間関係論 / バイヤー・サプライヤー関係 / 組織間マネジメントコントロール / 信頼
Outline of Final Research Achievements	This research aims to describe how accounting information is used and share for inter-organizational collaboration. We’ve conducted field studies with three types of inter-organizational relationships. From these field studies, we can indicate that the importance of the accountability held in boundary spanners, and the factors of facilitating the inter-organizational collaboration.

Report

(4 results)