Theoretical and empirical research on management accounting practices of small and medium-sized enterprises
| Project/Area Number |
24730407
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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 | Fukuoka University |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2016-03-31
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| Project Status |
Completed (Fiscal Year 2015)
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| Budget Amount *help |
¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2012: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Keywords | 管理会計 / 中小企業 / マネジメント・コントロール / 財務管理 / 経営理念 / 行動規範 / 企業規模 / 動機付け / 会計技法 / 経営管理 |
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| Outline of Final Research Achievements |
The main interest of management accounting research is the system and usage in the large company. In recent years, management accounting and Management Control System (MCS) in small and medium-sized enterprises (SMEs) has been an issue of growing interest in the management accounting literature. But published research is fragmented, spanning various fields such as accounting, small business and entrepreneurship, general management, and production and operations management.
Some of the papers about management accounting of SME and the entrepreneurs indicates the usage of management accounting, and MCS have relevance with company size. Especially, the adoption of management accounting and MCS by the member of company is different.
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Report
(5 results)
Research Products
(18 results)
