The relationship between organizational growth and management accounting and control systems
Project/Area Number |
24730406
|
Research Category |
Grant-in-Aid for Young Scientists (B)
|
Allocation Type | Multi-year Fund |
Research Field |
Accounting
|
Research Institution | Seinan Gakuin University |
Principal Investigator |
|
Project Period (FY) |
2012-04-01 – 2015-03-31
|
Project Status |
Completed (Fiscal Year 2014)
|
Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2013: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2012: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
|
Keywords | 管理会計 / マネジメント・コントロール / 組織成長 / 組織ライフサイクル / 組織能力 / 管理会計能力 / 企業成長 |
Outline of Final Research Achievements |
The purpose of this study are to reveal how management accounting and control systems are different between organizational life cycle stages and to be management accounting and control systems able to affect organizational growth. The study presents two important implication. Firstly, the organizations try to change their management accounting and control systems use depends on organizational growth stage. Secondly, for management accounting and control systems posse desired effect on organizational performance, they try to develop management accounting capabilities that is know-how of management accounting systems effectively use. Then this study proposed that the organizations should develop management accounting capabilities for desired organization growth.
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Report
(4 results)
Research Products
(17 results)