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A Research on Japanese Management Accounting in Asian Context

Research Project

Project/Area Number 26380611
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionKyushu University

Principal Investigator

MARUTA Okihiro  九州大学, 経済学研究院, 准教授 (70325588)

Co-Investigator(Kenkyū-buntansha) 篠田 朝也  北海道大学, 経済学研究科, 准教授 (50378428)
Project Period (FY) 2014-04-01 – 2017-03-31
Project Status Completed (Fiscal Year 2016)
Budget Amount *help
¥2,860,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥660,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2015: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Keywords管理会計 / マネジメント・コントロール / アメーバ経営 / バランスト・スコアカード
Outline of Final Research Achievements

We demonstrated that the profitability awareness of the employees and financial results improved in the small and medium-sized business which introduced amoeba management system.For-profit model of BSC spread as a result that a medical BSC research association recommended top-layer type of financial perspective in BSC during diffusion to hospitals even though they were non-profit organizations.About management control system for penetrating CSR awareness into organizations, we carried out interview investigation in the company which raised high-level financial achievements in the glasses industry, and we showed that personnel control to screen high talented persons having CSR consciousness, action control to oblige it to learning high skill for employees who want to participate in CSR activity, and culture control to celebrate on and make raise their reputation of the employees who participated in CSR activity are systematically practiced.

Report

(4 results)
  • 2016 Annual Research Report   Final Research Report ( PDF )
  • 2015 Research-status Report
  • 2014 Research-status Report
  • Research Products

    (14 results)

All 2017 2016 2015 2014

All Journal Article (6 results) (of which Acknowledgement Compliant: 2 results,  Peer Reviewed: 1 results,  Open Access: 2 results) Presentation (5 results) (of which Invited: 2 results) Book (3 results)

  • [Journal Article] CSR活動によるマネジメント・コントロール・システムの活性化―富士メガネの事例研究―2017

    • Author(s)
      篠田朝也・丸田起大
    • Journal Title

      企業会計

      Volume: 69(2) Pages: 118-125

    • NAID

      40021047223

    • Related Report
      2016 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] 管理会計研究における進化論的アプローチの構想と成果2016

    • Author(s)
      丸田起大
    • Journal Title

      会計

      Volume: 189(2) Pages: 14-24

    • Related Report
      2015 Research-status Report
  • [Journal Article] 我が国における病院BSC実務の多様性と形成要因―ケースレビューにもとづく探索的研究―2015

    • Author(s)
      丸田起大・足立俊輔
    • Journal Title

      産業経理

      Volume: 75(1) Pages: 33-42

    • NAID

      40020471345

    • Related Report
      2015 Research-status Report
    • Acknowledgement Compliant
  • [Journal Article] Strategic Management with BSC in Operation Room2015

    • Author(s)
      Suemori,Y., Maruta,O., Setoguchi,H. and Adachi,S.
    • Journal Title

      Journal of Medical Safety

      Volume: 7 October Pages: 1-4

    • Related Report
      2015 Research-status Report
    • Peer Reviewed
  • [Journal Article] アメーバ経営の導入効果の検証―㈱カズマにおける従業員意識と財務業績の向上―2014

    • Author(s)
      丸田起大
    • Journal Title

      経済学研究

      Volume: 81(1) Pages: 1-20

    • Related Report
      2014 Research-status Report
    • Open Access
  • [Journal Article] 我が国における病院BSC実務の多様性―ケースレビューによる類型化の試み―2014

    • Author(s)
      丸田起大・足立俊輔
    • Journal Title

      経済学研究

      Volume: 81(4) Pages: 251-270

    • Related Report
      2014 Research-status Report
    • Open Access
  • [Presentation] 会計学の可能性―管理会計研究の立場から―2016

    • Author(s)
      丸田起大
    • Organizer
      会計理論学会全国大会
    • Place of Presentation
      長崎大学(長崎県長崎市)
    • Year and Date
      2016-10-22
    • Related Report
      2016 Annual Research Report
    • Invited
  • [Presentation] 管理会計研究における進化論的アプローチの構想と成果2015

    • Author(s)
      丸田起大
    • Organizer
      日本会計研究学会
    • Place of Presentation
      神戸大学(兵庫県神戸市)
    • Year and Date
      2015-09-07
    • Related Report
      2015 Research-status Report
    • Invited
  • [Presentation] 次世代マネジメント・コントロールのためのメゾスコピック・モデルに関するアクション研究―最終報告―2015

    • Author(s)
      丸田起大・篠田朝也ほか
    • Organizer
      日本管理会計学会
    • Place of Presentation
      近畿大学(大阪府東大阪市)
    • Year and Date
      2015-08-30
    • Related Report
      2015 Research-status Report
  • [Presentation] 次世代マネジメント・コントロールのためのメゾスコピック・モデルに 関するアクション研究-産学共同研究グループ中間報告-2014

    • Author(s)
      丸田起大、篠田朝也ほか
    • Organizer
      日本管理会計学会全国大会
    • Place of Presentation
      青山学院大学(東京都渋谷区)
    • Year and Date
      2014-09-13
    • Related Report
      2014 Research-status Report
  • [Presentation] アメーバ経営の導入効果の検証―㈱カズマにおける従業員意識と財務業績の向上―2014

    • Author(s)
      丸田起大
    • Organizer
      日本会計研究学会九州部会
    • Place of Presentation
      九州国際大学(福岡県北九州市)
    • Year and Date
      2014-07-19
    • Related Report
      2014 Research-status Report
  • [Book] アメーバ経営の進化―理論と実践―2017

    • Author(s)
      アメーバ経営学術研究会(三矢裕,挽文子,澤邉紀生,丸田起大ほか)
    • Total Pages
      336
    • Publisher
      中央経済社
    • Related Report
      2016 Annual Research Report
  • [Book] ものづくり企業の管理会計2016

    • Author(s)
      上總康行,長坂悦敬,丸田起大,篠田朝也ほか
    • Publisher
      中央経済社
    • Related Report
      2016 Annual Research Report
  • [Book] 次世代管理会計の礎石2015

    • Author(s)
      上總康行・澤邉紀生
    • Publisher
      中央経済社
    • Related Report
      2014 Research-status Report

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Published: 2014-04-04   Modified: 2018-03-22  

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