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Empirical Research on the Controllership in Japanese Industrial Firms

Research Project

Project/Area Number 62530082
Research Category

Grant-in-Aid for General Scientific Research (C)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionKOBE UNIVERSITY

Principal Investigator

TANI Takeyuki  PROFESSOR OF SCHOOL OF BUSINESS ADMINISTRATION, KOBE UNIVERSITY, 経営学部, 教授 (00030718)

Co-Investigator(Kenkyū-buntansha) MIZOGUCHI Kazuo  PROFESSOR OF FACULTY OF COMMERCE, HIROSHIMA SHUDO UNIVERSITY, 商学部, 教授 (30030696)
KOBAYASHI Tetsuo  PROFESSOR OF SCHOOL OF BUSINESS ADMINISTRATION, KOBE UNIVERSITY, 経営学部, 教授 (90030709)
Project Period (FY) 1987 – 1988
Project Status Completed (Fiscal Year 1988)
Budget Amount *help
¥1,500,000 (Direct Cost: ¥1,500,000)
Fiscal Year 1988: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 1987: ¥1,000,000 (Direct Cost: ¥1,000,000)
KeywordsCONTROLLERSHIP / BUDGETARY CONTROL / PERFORMANCE EVALUATION / DIVISIONAL FIRM / 戦略 / 業績管理会計
Research Abstract

An empirical research was conducted on the controllership functions in Japanese industrial firms, especially function of budgetrary control. The qustionnaire survey and the in-depth personal inter-views with corporate controllers were carried out. The main findings are as follows.
(1) Many firms relate their budgetary control system to managerial performance evaluation. This is true especially for divisional firms.
(2) Authority of managers and the extent of their participation in budgetary control are strong especially in aggresive divisional firms.
(3) Many firms use sales volume as departmental goal. Few adopt ROI. In aggresive divisional firms, however, net profit after allocated corporate costs are used to identify profitability and strategic position of products.
(4) Budgetary control system is used also for strategy evolution.

Report

(2 results)
  • 1988 Annual Research Report   Final Research Report Summary

Research Products

(12 results)

All Other

All Publications

  • [Publications] 溝口一雄,小林哲夫,谷武幸,浅田孝幸: 企業会計. 第40巻第6号. 823-831 (1988)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1988 Final Research Report Summary
  • [Publications] 小林哲夫: 企業会計. 第40巻第4号. 468-476 (1988)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1988 Final Research Report Summary
  • [Publications] 谷武幸: 会計. 第134巻第6号. 777-790 (1988)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1988 Final Research Report Summary
  • [Publications] 小林哲夫: 会計. 第135巻第1号. 85-99 (1989)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1988 Final Research Report Summary
  • [Publications] 谷武幸: 国民経済雑誌. 第159巻第5号. (1989)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1988 Final Research Report Summary
  • [Publications] Mizoguchi, K.; T. Kobayashi; T.Tani; T. Asada: "Empirical Research on Performance Evaluation and Budgetary Control in Japanese Industrial Firms" Kigyo-Kaikei. Vol.40. 823-831 (1988)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1988 Final Research Report Summary
  • [Publications] T. Kobayashi, T.: "Business Strategy and the Management Accounting System" Kigyo-Kaikei. Vol.40. 468-476 (1988)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1988 Final Research Report Summary
  • [Publications] Tani, T.: "Allocation of Corporate Costs for Performance Control" Kaikei. Vol.134. 777-790 (1988)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1988 Final Research Report Summary
  • [Publications] Kobayashi, T.: "Perceived Effectiveness of Budgetary Control Systems in Japanese Industry( in Japanese )" Kaikei. Vol.135. 85-99 (1989)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1988 Final Research Report Summary
  • [Publications] Tani T.: "Strategy, Organizational Structure and the Management Accounting System (in Japanese )" Kigyo-Kaikei. Vol.40. 823-831 (1988)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1988 Final Research Report Summary
  • [Publications] 小林哲夫: 企業会計. 40. (1988)

    • Related Report
      1988 Annual Research Report
  • [Publications] 溝口一雄,小林哲夫,谷武幸,浅田孝幸: 企業会計. 40. (1988)

    • Related Report
      1988 Annual Research Report

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Published: 1987-03-31   Modified: 2016-04-21  

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