| Project/Area Number |
26285104
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Partial Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Doshisha University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
伊藤 正隆 流通科学大学, 商学部, 講師 (00706905)
松木 智子 帝塚山大学, 経営学部, 教授 (10347180)
島 吉伸 近畿大学, 経営学部, 准教授 (20319239)
西居 豪 専修大学, 商学部, 教授 (30439517)
窪田 祐一 南山大学, ビジネス研究科, 教授 (40329595)
近藤 隆史 京都産業大学, 経営学部, 教授 (60336146)
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥16,380,000 (Direct Cost: ¥12,600,000、Indirect Cost: ¥3,780,000)
Fiscal Year 2016: ¥5,590,000 (Direct Cost: ¥4,300,000、Indirect Cost: ¥1,290,000)
Fiscal Year 2015: ¥5,460,000 (Direct Cost: ¥4,200,000、Indirect Cost: ¥1,260,000)
Fiscal Year 2014: ¥5,330,000 (Direct Cost: ¥4,100,000、Indirect Cost: ¥1,230,000)
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| Keywords | 海外子会社管理 / コントロールパッケージ / 管理会計 / 海外子会社マネジメント / コントロール・パッケージ / 海外子会社 |
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| Outline of Final Research Achievements |
We researched with management for overseas subsidiaries. We interviewed Japanese companies, which use multiple control systems for managing their subsidiaries. This situation is called "control package", therefore we researched that Japanese companies use control package for managing their subsidiaries in overseas. According to our research, we found they used control by accounting number, such as budgetary control and performance evaluation, control by sharing their value and corporate mission and control through human resource, such as sending management from headquarters, Japanese CEO in local companies. We identified Japanese companies used multiple control systems with managing their subsidiaries. This result suggests that "four control levers" mentioned by Robert Simons, is applicable for Japanese companies.
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