2004 Fiscal Year Final Research Report Summary
New Paradigm of Management Accounting in the E-economy : Based on International Comparative Study
| Project/Area Number |
15530310
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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 | Kwansei Gakuin University |
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Principal Investigator |
KOSUGA Masanobu Kwansei Gakuin University, School of Business Administration, Professor of Accounting, 商学部, 教授 (90161926)
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| Project Period (FY) |
2003 – 2004
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| Keywords | management accounting / process management / strategic management accounting / budgeting / strategy map / beyond budgeting |
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| Research Abstract |
This report consists of twelve chapters. And, they are divided into four parts. Part one is focused on Balanced Scorecard and Strategic Map for implementing Strategic Management effectively. It discusses Strategic Management Accounting and Control Systems, and wider structural shifts connected with the advent of the E-economy or Digital Economy in recent years. Management accountants need the strategy-oriented/strategic-based responsibility accounting as a new theoretical framework for management accounting in the New Economy.
Part two discusses three distinctly different approaches to the shortcomings of traditional budgeting practices. They are Beyond Budgeting, Better Budgeting, and Advanced Budgeting. Better Budgeting advocates improving budgeting practices by focusing on the planning problems with budgeting. Beyond Budgeting advocates abandoning the master budgets to solve the performance evaluation problems with budgeting. And, Advanced Budgeting means the efforts to integrate both of Better Budgeting and Beyond Budgeting. We clarified the characteristics of US and Europe theory and practices respectively.
The theme of part three is accounting for process-based management Process-based cost management, process-oriented management accounting, and Glenzplankostenrechnung in Germany are discussed. Not functional-based responsibility accounting but process-based responsibility accounting is advocated.
The last part of the report is the brief summary of the results with regard to field researches on Japanese companies (Matsushita, SHARP, and Sanyo)
Questionnaire survey was conducted in 2004 as a pilot test to gain some insights on the state-of-the-art of management accounting practices in 1,200 Japanese and 800 Korean manufacturing companies. Now, some hypotheses to be tested are constructing. They will be reported and tested based on the next questionnaire survey in the near future.
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