The role of management acconting in the resource mobilization process

• Project/Area Number: 26780266
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Hiroshima University of Economics
• Principal Investigator: TENNOJIYA Tatsumasa 広島経済大学, 経済学部, 准教授 (60709773)
• Project Period (FY): 2014-04-01 – 2018-03-31
• Project Status: Completed (Fiscal Year 2017)
• Budget Amount: ¥2,730,000 (Direct Cost: ¥2,100,000、Indirect Cost: ¥630,000); Fiscal Year 2017: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000); Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000); Fiscal Year 2015: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000); Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
• Keywords: イノベーション / マテリアルフローコスト会計 / 資源動員プロセス / 戦略面の不確実性 / 影響の幅 / 実践への普及 / 継続的利用 / 抵抗の問題への対処 / 計算の方程式の正当性 / 普及 / 管理会計 / 資源動員 / 正当化 / 抵抗

Outline of Final Research Achievements

This study focused on the ‘equation of calculation’ which is a structural element of management accounting, and grasped the role of management accounting in the resource mobilization process through the literature and case study. It also gave a policy for enabling management accounting to mobilize resources.
The main result is finding that the justification of the ‘equation of calculation’ of management accounting is a useful concept in grasping its power of mobilizing resources and the ‘equation of calculation’ designed as expanding the ‘span of influence’ promotes resource mobilization.

Research Products

• [Journal Article] イノベーションと管理会計研究の今後の方向性―Robert Simonsの理論面での貢献の考察を足掛かりとして― (2018)
  • Author(s): 天王寺谷達将
  • Journal Title: 管理会計学 Volume: 26 Pages: 43-60
  • NAID: 130007494439
  • Peer Reviewed
• [Journal Article] 管理会計イノベーション導入時の抵抗の考察―理解の深化を目指した探索的研究― (2014)
  • Author(s): 天王寺谷 達将
  • Journal Title: 広島経済大学経済研究論集 Volume: 37 Pages: 155-165
  • Open Access / Acknowledgement Compliant
• [Presentation] イノベーションと管理会計研究の今後の方向性についての一考察―Robert Simonsの理論面での貢献の考察を足掛かりとして― (2017)
  • Author(s): 天王寺谷達将
  • Organizer: 日本管理会計学会2017年度全国大会
• [Presentation] Continuous use of materiarl flow cost accounitng (2017)
  • Author(s): Tatsumasa Tennojiya, Akira Higashida, Hirotsugu Kitada, Jaehong Kim
  • Organizer: CSEAR North-Asia Conference 2017
  • Int'l Joint Research
• [Presentation] Relocating Management Accounting Innovations to Promote their Diffusion: Ways of Improving Compatibility (2016)
  • Author(s): Tatsumasa Tennojiya
  • Organizer: 8th Asia Pacific Interdisciplinary Research in Accounting Conference
  • Place of Presentation: RMIT University, Melbourne, Australia
  • Year and Date: 2016-07-13
  • Int'l Joint Research
• [Presentation] A Study of Material Flow Cost Accounting (MFCA) Diffusion: The Case of MFCA as a Production Improvement Tool (2015)
  • Author(s): Tatsumasa Tennojiya
  • Organizer: the first WBCSD and EMAN joint International Sustainability Accounting Symposium
  • Place of Presentation: Geneva, Switzerland
  • Year and Date: 2015-10-01
  • Int'l Joint Research
• [Presentation] マテリアルフローコスト会計の生産革新ツールへの翻訳―管理会計イノベーションの普及研究に対する貢献を目指して― (2014)
  • Author(s): 天王寺谷 達将
  • Organizer: 日本原価計算研究学会第40回全国大会
  • Place of Presentation: 神戸大学（兵庫県神戸市）
  • Year and Date: 2014-09-20
• [Book] マテリアルフローコスト会計の理論と実践 (2018)
  • Author(s): 國部克彦、中嶌道靖、Bernd Wagner、東田明、木村麻子、天王寺谷達将、岡田華奈、篠原阿紀、北田皓嗣、岡田斎、岡照二、呉綺、金宰弘、Nguyen Thi Bich Hue、西谷公孝、謝江龍
  • Total Pages: 320
  • Publisher: 同文舘出版
  • ISBN: 9784495207014
• [Book] 計算と経営実践―経営学と会計学の邂逅―(第5章 イノベーションの駆動と会計計算) (2017)
  • Author(s): 國部克彦・澤邉紀生・松嶋登(編) 國部克彦、澤邉紀生、松嶋登、早坂啓、北田皓嗣、天王寺谷達将、東田明、篠原阿紀、矢寺顕行、城田剛、小川智健、上西聡子
  • Total Pages: 255
  • Publisher: 有斐閣
• [Book] Management of Innovation Strategy in Japanese Companies (6. The Inherent Roles of Management Accounting for Promoting Innovation) (2016)
  • Author(s): Hamada, K. and Hiraoka, S. (eds.) Kazuki Hamada, Takeshui Ito, Katsuhiro Ito, Kazunori Fukushima, Yasuhiro Monden, Tatsumasa Tennojiya, Shufuku Hiraoka, Noriyuki Imai, Naoya Yamaguchi, Junji Fukuda, Yuichi Kubota, Eiji Okamoto, Koji Umeda and Chiungfeng Ko
  • Total Pages: 251
  • Publisher: World Scientific Publishing