Use of management control system and dynamic capabilities

• Project/Area Number: 26780264
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Osaka University of Economics
• Principal Investigator: Asada Hirofumi 大阪経済大学, 情報社会学部, 准教授 (30580823)
• Project Period (FY): 2014-04-01 – 2018-03-31
• Project Status: Completed (Fiscal Year 2017)
• Budget Amount: ¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000); Fiscal Year 2016: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000); Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000); Fiscal Year 2014: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
• Keywords: 管理会計変化 / コントロール・システム / enabling control / dynamic capabilities / transparency / idle capacity / direct costing / cost management / management accounting / change / routine / labor cost

Outline of Final Research Achievements

The first contribution of this study is to provide an understanding of how top managers switch the use of control in accordance with the company's situation. The second contribution is to show a part of organizational capabilities to change a control system by accountants.The third contribution of this study is to reveal a changing process of a control system in which top managers, shop floor workers and accountants interact with each other.

Research Products

• [Presentation] 余剰生産能力管理のための原価計算－コマツにおける労務費の原価管理実践 (2017)
  • Author(s): 浅田拓史・柊紫乃・吉川晃史・上總康行
  • Organizer: 第43回日本原価計算研究学会全国大会
• [Presentation] コマツのコントロール・システム－自律創造型コントロールの視点から－ (2017)
  • Author(s): 浅田拓史・吉川晃史・上總康行
  • Organizer: 日本管理会計学会2017年度全国大会
• [Presentation] Switching Management Control System Use: A Construction Machinery Manufacturer Case (2017)
  • Author(s): Asada, H., Kohji, Y. and Y. Kazusa
  • Organizer: 日本管理会計学会2017年度第1回リサーチセミナー
• [Presentation] Switching Management Control System Use: A Construction Machinery Manufacturer Case (2017)
  • Author(s): Asada, H., Kohji, Y. and Y. Kazusa
  • Organizer: the 11th European Network for Research in Organisational & Accounting Change Conference
  • Int'l Joint Research
• [Presentation] Managerial Reform and Management Accounting Change: The Case of a Japanese construction machinery manufacturer (2015)
  • Author(s): Hirofumi Asada, Kohji Yoshikawa and Yasuyuki Kazusa
  • Organizer: 9th New Zealand Management Accounting Conference
  • Place of Presentation: Lincoln University, Lincoln, NewZealand
  • Year and Date: 2015-11-19
• [Book] 次世代管理会計の礎石 (2015)
  • Author(s): 浅田拓史・上總康行・澤邉紀生・篠田朝也・篠原巨司馬・木下和久・吉川晃史・衣笠陽子・丸田起大・李燕・足立洋・潮清孝・松田康弘・桐畑哲也・飛田努・柊紫乃
  • Total Pages: 327
  • Publisher: 中央経済社