1997 Fiscal Year Final Research Report Summary
How Management Accounting Systems Should be Construdted Understructual Depression
| Project/Area Number |
07630129
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Senshu University |
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Principal Investigator |
SAKURAI Michiharu Senshu University, School of Management, Professor, 経営学部, 教授 (30083596)
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| Project Period (FY) |
1995 – 1997
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| Keywords | Structual Depression / Management Accounting / Cost Management / Information Technology / Financial Organization / Overhead Management / ABC / ABM |
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| Research Abstract |
During the year 1996 through 1998 I received fund from the Education department. My research results during those years are as follows :
First, focus of my research was on overhead management for effective management. My research results on this subject ware Overhead Management (Chuokukeizai Press) Intergrated Cost Management (Productivity Press, Portland in US) and other papers.
Second, I published research results on Information Technology. I published two books : Accounting and Control for Personal Computer (Chuoukeizai Press) and Finance Strategy in Emerging Software Companies (Computer Age).
Third, financial organizations between Japan and the US were studied and compared. The results was published in the form of book, entitled Financial Organization inJapan (Zeimukeiri Kyoukai). I wrote Chapter 1 and 2 as editor.
Fourth, some papers were published in the area of Cost Management. One is theoretical and the other is practical paper on the application to banking systems in Japan.
Lastly, as finals I wrote the book, entitled Management Accounting (Doubunnkann Press) and made a mail survey : the survey results were published in Japanese and English as a title "How Japanese Managemenet Accounting Systems have Changed under Structural Depression" Senshu Journal of Management.
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