The empirical study on the role of management accounting in business succession: In terms of strategizing and capabilities
| Project/Area Number |
24730401
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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 | Ritsumeikan University |
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Principal Investigator |
HORII SATOSHI 立命館大学, 経営学部, 准教授 (50387867)
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2013: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | 管理会計 / 予算管理 / 戦略化 / 組織能力 / 戦略経営 / 管理会計リテラシー / 下位管理者支援型管理会計システム / 日本的グローバル管理会計 / イノベーション / BSC / 予算目標の固定化 / 製品イノベーション / 組織学習 / モチベーション / 混合型研究 |
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| Outline of Final Research Achievements |
In this research,I found the significance of budgetary management in strategic management. In rapidly changing environment, fixed budgetary targets provided the structure for strategizing and development of organizational capability. And they enable the case company to reconcile flexibility and control (efficiency). Furthermore, I pointed the importance of interaction between agents' management accounting literacy and management accounting tools, based on the consideration about the accounting for lower management support in which the agents are lower management.
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Report
(4 results)
Research Products
(9 results)
