1999 Fiscal Year Final Research Report Summary

Management Accounting for Micro-Profit Center

Research Project

Project/Area Number	10630130
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Single-year Grants
Section	一般
Research Field	Accounting
Research Institution	Kobe University
Principal Investigator	TANI Takeyuki Kobe University, Graduate School of Business Administration, Professor, 経営学研究科, 教授 (00030718)
Project Period (FY)	1998 – 1999
Keywords	micro-profit center / empowerment / horizontal information / vertical information sharing
Research Abstract	Based on the field study and the survey research, following four hypotheses are found and empirically supported. (1)installing the micro-profit center as a autonomous entity would be necessary for activating the micro-profit center. (2)Installing the management accounting system as one of the common languages in an organization would be necessary for activating the micro-profit center. (3)Horizontal information sharing among profit centers would be necessary for activating micro-profit center. (4)Vertical information sharing would be necessary for activating micro-profit center.

(4 results)