| Project/Area Number |
26780265
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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
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| Research Institution | University of Marketing and Distribution Sciences |
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Principal Investigator |
ITO Masataka 流通科学大学, 商学部, 准教授 (00706905)
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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 |
¥2,470,000 (Direct Cost: ¥1,900,000、Indirect Cost: ¥570,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Keywords | 予算スラック / 予算管理 / 実証的研究 / 事例研究 / 情報の非対称性 |
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| Outline of Final Research Achievements |
Budgetary slack is the reserve that was intentionally included in the budget. It is one of the issues in budgeting. We researched an actual practice of management concerning budgetary slack in Japanese firms and the influence of control to budgetary slack by senior manager. As a result of the research, the budgetary slack was also confirmed in Japanese firms, and it indicate that the senior manager controls budgetary slack. In addition, there are various kinds of control methods by senior manager. It suggest that there are multiple approaches to budgetary slack.
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