A study on subsidiary control system based on network management in Asia

• Project/Area Number: 25380594
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Yokohama National University
• Principal Investigator: NAKAMURA HIROYUKI 横浜国立大学, 国際社会科学研究院, 教授 (20217889)
• Project Period (FY): 2013-04-01 – 2016-03-31
• Project Status: Completed (Fiscal Year 2015)
• Budget Amount: ¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000); Fiscal Year 2015: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000); Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000); Fiscal Year 2013: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
• Keywords: アジア地域 / ネットワーク経営 / 子会社 / 管理会計システム / マネジメント・コントロール / 多国籍企業 / グローバル業績評価 / 人的資源管理 / アジア企業 / 子会社管理会計 / 業績評価会計 / 地域統括会社 / 人事管理 / アジア子会社 / コントロール・システム / グローバル経営 / 国際管理会計 / 連結経営 / 国際人事管理

Outline of Final Research Achievements

This research focuses on the subsidiary control system based on network management in Asia. To clarify the essence of this control system, this is implemented based on the study of theory and practice. As a result, Japanese multinational corporations tend to exert comprehensive management control systems strongly than foreign multinational corporations do. Because of many managerial reasons,Japanese multinational corporations control subsidiaries from the aspects of human resources and accounting in the global network.

Research Products

• [Journal Article] Ｆｏｒｅｉｇｎ Ｓｕｂｓｉｄｉａｒｙ Ｃｏｎｔｒｏｌ Ｓｙｓｔｅｍｓ ｏｆ Ｊａｐａｎｅｓｅ Ｃｏｍｐａｎｉｅｓ ｉｎ Ｉｎｄｏｎｅｓｉａ (2015)
  • Author(s): Hiroyuki Nakamura
  • Journal Title: 横浜経営研究 Volume: 36 Pages: 39-45
  • Acknowledgement Compliant
• [Journal Article] 海外子会社マネジメント・コントロール・システム調査の展開に関する一考察 (2015)
  • Author(s): 中村 博之
  • Journal Title: 横浜経営研究 Volume: 36 Pages: 92-100
  • Acknowledgement Compliant
• [Journal Article] 海外事業コントロール・システムの実務調査に関する一考察 (2013)
  • Author(s): 中村 博之
  • Journal Title: 商學論纂 Volume: 第55巻第4号 Pages: 233-246
• [Presentation] Regional Management Structures by Japanese MNC in Europe (2015)
  • Author(s): Jacques Jaussaud, Bruno Amann, Jan Schapeer, Shiho Futagami, Shuji Mizoguchi and Hiroyuki Nakamura
  • Organizer: 20th Euro-Asia International Research Seminar
  • Place of Presentation: Ruhr Universitat Bochum
  • Year and Date: 2015-05-29
  • Int'l Joint Research
• [Presentation] Management Accounting in Japan: Subsidiary Control System in Indonesia (2015)
  • Author(s): Hiroyuki Nakamura
  • Organizer: International Conference on Accounting
  • Place of Presentation: Olalani Resort and Condotel, Danang
  • Year and Date: 2015-05-22
  • Invited
• [Presentation] Ｌｏｃａｌｉｓａｔｉｏｎ ｏｆ Ｍａｎａｇｅｍｅｎｔ Ｐｏｓｉｔｉｏｎｓ ｉｎ Ｅｕｒｏｐｅａｎ ａｎｄ Ｊａｐａｎｅｓｅ ｓｕｂｓｉｄｉａｒｉｅｓ ｉｎ Ａｓｉａ：ａ ｑｕａｌｉｔａｔｉｖｅ ｉｎｖｅｓｔｉｇａｔｉｏｎ (2014)
  • Author(s): Ｂrｕｎｏ Aｍａｎｎ，Ｊａｃｑｕｅｓ Ｊａｕｓｓａｕｄ，Ｊｏｈａｎｎｅｓ Ｓｃｈａａｐｅｒ，Ｈｉｒｏｙｕｋｉ Ｎａｋａｍｕｒａ，Ｓｈｉｈｏ Ｆｕｔａｇａｍｉ ａｎｄ Ｓｈｕｊｉ Ｍｉｚｏｇｕｃｈｉ
  • Organizer: The 19th International Euro-Asia Research Conference
  • Place of Presentation: 横浜
  • Year and Date: 2014-06-01
• [Book] Ｅｃｏｎｏｍｉｃ Ｉｎｔｅｇｒａｔｉｏｎ ｉｎ Ａｓｉａ：Ｔｏｗａｒｄｓ ｔｈｅ Ｄｅｌｉｎｉａｔｉｏｎ ｏｆ ａ Ｓｕｓｔａｉｎａｂｌｅ Ｐａｔｈ (2014)
  • Author(s): Ｂｅｒｎａｄｅｔｔｅ Ａｎｄｒｅｏｓｓｏ-Ｏ’Ｃａｌｌａｇｈａｎ，Ｊａｃｑｕｅｓ Ｊａｕｓｓａｕｄ，ａｎｄ Ｍａｒｉａ Ｂｒｕｎａ Ｚｏｌｉｎ
  • Total Pages: 169
  • Publisher: Ｐａｌｇｒａｖｅ Ｍａｃｍｉｌｌａｎ