Study of Management accounting system that improves organizational learning ability
| Project/Area Number |
25780292
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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 | Tokyo University of Science |
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Principal Investigator |
Yamane Satoka 東京理科大学, 経営学部, 講師 (60530110)
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| Project Period (FY) |
2013-04-01 – 2016-03-31
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| Project Status |
Completed (Fiscal Year 2015)
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| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2014: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 組織学習 / マネジメント・コントロールシステム / 製品開発 / 管理会計システム / マネジメント・コントロール / アンラーニング / 製品開発プログラム / エコシップ |
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| Outline of Final Research Achievements |
The purpose of this study is to verify the function of management accounting system that increases organizational learning ability in R&D, new product development project. My research contribution is as follows. First, I established the conceptual framework based on comprehensive literature review, it verifies that management accounting system improves organizational learning ability for R&D, new product development project. Second, management accounting system has two main function, they are information effect and motivating effect. I verified the process that these effects contribute to increase organizational learning ability. And third, I verified the characteristics of project and the effect of leadership style for the relationship between management accounting system and organizational learning.
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Report
(4 results)
Research Products
(11 results)
