2002 Fiscal Year Final Research Report Summary
Empirical investigation of the managerial accounting systems for designing the business organizations in a consolidated business group
| Project/Area Number |
12430030
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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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 | University of Tsukuba |
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Principal Investigator |
MONDEN Yasuhiro U. of Tsukuba, Institute of Policy and Planning Science, Professor, 社会工学系, 教授 (10078991)
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| Project Period (FY) |
2000 – 2002
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| Keywords | Design of Organization / Management of Business group / Effect of Subsidiarization / Evaluation of Business / Evaluation of Managers / Consolidated Financial Performance / Value-based Management / Subsidiary Company System |
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| Research Abstract |
The theme of this research is to empirically investigate the managerial accounting systems for designing the business organizations in a consolidated business group. When the parent company that makes consolidated financial statements tries to determine, select, separate or abolish some business units of their diversified businesses, what kinds of performance evaluation measures should be utilized for evaluating their business units and /or their managers. To empirically investigate this problem I applied questionnaire surveys and company visits.
The following four sub-topics were explored and accomplished for this grand theme :
1. Developing Japanese model of the value of the firm to redesign the business group organization.
2. Developing Japanese model of performance evaluation measures for the managers to improve the value of the business group.
3. Empirically verifying the financial effect of the social performance evaluation measures applied to the managers.
4. Disassembling the division-based organization structure and redesigning the subsidiary companies to improve the value of the business group.
As a result of these studies I published six articles and one book.
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