Expansion and possibilities of the agricultural accounting that supports governance of various agricultural management

2017 Fiscal Year Final Research Report

• Project/Area Number: 15K14811
• Research Category: Grant-in-Aid for Challenging Exploratory Research
• Allocation Type: Multi-year Fund
• Research Field: Agricultural science in management and economy
• Research Institution: Kyoto University
• Principal Investigator: ODA Shigeaki 京都大学, 農学研究科, 教授 (70169308)
• Co-Investigator(Kenkyū-buntansha): 川崎 訓昭 京都大学, 農学研究科, 特定助教 (10633737) ; 伊庭 治彦 京都大学, 農学研究科, 准教授 (70303873) ; 古塚 秀夫 鳥取大学, 農学部, 教授 (50132824) ; 北田 紀久雄 東京農業大学, 国際食料情報学部, 教授 (20120131)
• Project Period (FY): 2015-04-01 – 2018-03-31
• Keywords: 農業会計 / ガバナンス / 経営戦略

Outline of Final Research Achievements

We examined the ideal way of governance that will contribute to the relationship between management strategy and management resources and clarify the existence condition of the management that can secure sustainable earnings. As a result of this research, we defined the governance concept as a that adequately supports decision-making regarding investment related to acquisition of management resources to maintain an established profit structure.

Free Research Field

農業会計学