2017 Fiscal Year Final Research Report
Study on Management control Systems for Sales Units in Global Organizations
| Project/Area Number |
15K03791
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Rikkyo University |
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Principal Investigator |
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| Project Period (FY) |
2015-04-01 – 2018-03-31
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| Keywords | グローバル化 |
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| Outline of Final Research Achievements |
The purpose of the present study is three-fold: 1) to compare the management control systems (MCS) in Japan and those of foreign subsidiaries; 2) to clarify how they cope with certain issues (e.g., the cultural gap between Japan and the United States (U.S.), especially if foreign subsidiaries use similar MCS to those of the head office; and 3) to clarify the mechanisms of information sharing. The findings reveal a difference in dealers’ incentive systems between Japan and the U.S., and that there are various mechanisms for permeating a company’s corporate philosophy such as hiring employees who can easily adapt to a specific corporate philosophy. Besides, I clarify how product managers collect information about customers’ needs other than obtaining such information from dealers.
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| Free Research Field |
管理会計
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