Empirical Research on the Controllership in Japanese Industrial Firms
| Project/Area Number |
62530082
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| Research Category |
Grant-in-Aid for General Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | KOBE UNIVERSITY |
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Principal Investigator |
TANI Takeyuki PROFESSOR OF SCHOOL OF BUSINESS ADMINISTRATION, KOBE UNIVERSITY, 経営学部, 教授 (00030718)
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| 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)
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| Project Period (FY) |
1987 – 1988
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| Project Status |
Completed (Fiscal Year 1988)
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| 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)
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| Keywords | CONTROLLERSHIP / BUDGETARY CONTROL / PERFORMANCE EVALUATION / DIVISIONAL FIRM / 戦略 / 業績管理会計 |
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| 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.
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Report
(2 results)
Research Products
(12 results)
