1990 Fiscal Year Final Research Report Summary
A Theoretical and Empirical Research on Designing New Accounting Information System of Strategic Firms
| Project/Area Number |
01530076
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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 | Hirosaki University |
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Principal Investigator |
HOSHINO Yuta Hirosaki University, Faculty of Humanities, Professor, 人文学部, 教授 (80165547)
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| Project Period (FY) |
1989 – 1990
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| Keywords | strategic types / accounting information system / contingency theory / adaptive behaviors / nonfinancial indicator / manufacturing change / computer-integrated manufacturing |
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| Research Abstract |
The purpose of this study is to discuss and to examine empirically aspects of the corporate strategy-accounting system relationship. So far from our research, we have identified four strategic types-the Defender, the Reactor, the Analyzer, and the Prospector. These strategic types help design the Accounting Information Systems.
In sum, our studies have indicated that : (1) organizations engage in a variety of strategies to stabilize conditions in their environments, (2) each strategic type has its own unique accounting system of response to environment conditions, (3) interdependencies between the corporate strategy and the accounting system exist.
Then, the environment of managerial accounting undergoes the changes, the demands for new managerial accounting systems are ever increasing. Many innovative (strategic) firms have been adopting new techniques-such as JIT, FMS, CAD/CAM, CIM, etc. -to improve their productivity and competitive strength. FMS has already been installed at many companies. The availability of FMS -and eventually CIM -will bring fundamental changes to Japan industry in many ways.
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