Empirical research of tension management functions by management accounting

2018 Fiscal Year Final Research Report

• Project/Area Number: 16K04000
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Keio University
• Principal Investigator: YOSHIDA Eisuke 慶應義塾大学, 商学部(三田), 教授 (20330227)
• Project Period (FY): 2016-04-01 – 2019-03-31
• Keywords: 管理会計 / テンション・マネジメント / 見える化 / 処方箋 / 業績管理 / 原価企画 / 逆機能

Outline of Final Research Achievements

For the first research purpose, we showed it is important that fairness of the operational procedure is important in addition to the interpersonal relationship that has been pointed out in prior studies. Also, we clarified that low budget rigidity and high subjectivity of performance evaluation enhance financial performances under a highly uncertain environment from the result of our empirical research.In other words,we emphasized that it is important that the balance between goal setting and performance evaluation.
For the second research purpose, we clarified that stretch target and concurrent engineering enhance cost reduction in the process industry from the result of our empirical research.In other words,we emphasized that it is important that the balance between goal setting and organizational support for goal achievement activities.

Free Research Field

管理会計

Academic Significance and Societal Importance of the Research Achievements

研究の意義・重要性として、管理会計によるテンション・マネジメントによる経営問題への処方箋を示してきた。具体的には、テンションの見える化が重要であり、いかなるマネジメント・コントロールにも順機能とともに逆機能が伴うことを知り，関連する組織のルールや仕組みが及ぼす影響に十分に配慮する必要があることを示した。