Theoretical and empirical research on the influence function of management accounting system

Research Project

Project/Area Number	26380620
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Multi-year Fund
Section	一般
Research Field	Accounting
Research Institution	Chuo University
Principal Investigator	Watanabe Takeo 中央大学, 商学部, 教授 (00294398)
Project Period (FY)	2014-04-01 – 2018-03-31
Project Status	Completed (Fiscal Year 2017)
Budget Amount *help	¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000) Fiscal Year 2017: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000) Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000) Fiscal Year 2015: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000) Fiscal Year 2014: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Keywords	影響機能 / 方向づけ機能 / 動機づけ機能 / 自己効力感 / 集約的効力感 / 統制感 / 自己決定感 / インタラクション / 影響機能研究 / チーム効力感
Outline of Final Research Achievements	The purpose of this research is to clarify the influence function of management accounting system on the behavior organization members, that is, the function to direct the behavior of organization members and the function to promote their motivation. We constructed an analytical model through a literature review, refined it through hearing to practitioners, and finally verified the model by statistical analysis. As a result of the analysis, it was found that accounting goals with a high degree of difficulty and accounting goals that deviated somewhat from manageability promote the motivation of organization members under certain assumptions.