The role of management acconting in the resource mobilization process
Project/Area Number |
26780266
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Research Category |
Grant-in-Aid for Young Scientists (B)
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Allocation Type | Multi-year Fund |
Research Field |
Accounting
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Research Institution | Hiroshima University of Economics |
Principal Investigator |
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Project Period (FY) |
2014-04-01 – 2018-03-31
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Project Status |
Completed (Fiscal Year 2017)
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Budget Amount *help |
¥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.
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Report
(5 results)
Research Products
(10 results)
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[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
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