Study on management control with clinical knowledge: Action research

2017 Fiscal Year Final Research Report

• Project/Area Number: 15K03797
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Ritsumeikan University
• Principal Investigator: Horii Satoshi 立命館大学, 経営学部, 教授 (50387867)
• Project Period (FY): 2015-04-01 – 2018-03-31
• Keywords: 管理会計 / アクションリサーチ / グローバル管理 / 業績管理 / 原価計算 / 常識的知識

Outline of Final Research Achievements

I found that common-sense knowledge of management accounting which is embedded in the context is important to develop new management accounting knowkedge. Furthermore, understanding synmetry between practitioners' practical knowledge and researchers' science knowledge is critical for success.
Next, in this study, I considered organizational change by management accounting innovation such as global management accounting, costing system, and performance measurement system. As a result, I found that, for example, by strengthening top-down control for oversea subsidiaries, both headquarter's management accounting literacy and managemen capability in subsidiaies are co-evoluted.

Free Research Field

管理会計論