Research on the Effective Integration of Management Control Systems in PMI

2017 Fiscal Year Final Research Report

• Project/Area Number: 15K03766
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: University of Toyama
• Principal Investigator: MORIGUCHI Takehiko 富山大学, 経済学部, 教授 (90293282)
• Project Period (FY): 2015-04-01 – 2018-03-31
• Keywords: M&A（合併・買収） / PMI（ポスト・マージャー・インテグレーション） / マネジメント・コントロール・システム / コントロール・パッケージ

Outline of Final Research Achievements

In this study, I aimed to construct the framework of the effective integration of management control systems in PMI. So, I examined and presented the framework based on the concept of management control as a control package in which various control means work in combination. This framework has next three characteristics. First, it incorporated PMI-specific control means into the control package combination. Second, it incorporated the viewpoint of "time axis" from the fact that it is an integration “process”. Third, by including this "time axis" point of view, it clarified the relationship between packages.

Free Research Field

管理会計論