Dinamic Change of Management Control Systems
| Project/Area Number |
25870522
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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
Management
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| Research Institution | Nagasaki University |
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Principal Investigator |
OTANI Haruo 長崎大学, 経済学部, 准教授 (20548721)
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| Project Period (FY) |
2013-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2014: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2013: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | マネジメント・コントロール・システム / 動態的変化 / 制度論 / ケース・スタディ / アメーバ経営 / 管理会計システム導入 / 変化 |
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| Outline of Final Research Achievements |
The purpose of this study is to reveal dynamic change of management control systems (MCS) based on institutional theory perspective. Especially, MCS is composed of some controls so that such controls change in process of time relating wiht each other. In result, this study carried out a case study about the dynamic change of MCS from X company which adopted amoeba management, and then explored the institutional process in the organization.
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Report
(5 results)
Research Products
(9 results)
