2019 Fiscal Year Final Research Report
A study of the effect of management accounting information on tension management
| Project/Area Number |
16K04018
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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 | Kyoto Sangyo University |
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Principal Investigator |
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| Project Period (FY) |
2016-04-01 – 2020-03-31
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| Keywords | 管理会計 / マネジメント・コントロール / 業績評価 |
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| Outline of Final Research Achievements |
This research focuses on the organizational tension as a key concept to explore the roles of managerial accounting information used for managing the tension that is often created when the organization pursues conflicting purposes (at the same time). During the research period, theoretical and empirical results were gained, all of which were published in journals and presented in conferences. As a result, this research, relying on a variety of methods, presents a verifiable conceptual model for our better understanding of tension management with management control. In particular, this model refers to a dynamic phenomenon in which the tension management is made a progress through the member’s activities at the micro-level and the constructive outcomes at the macro-level, both of which are interrelated.
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| Free Research Field |
管理会計
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| Academic Significance and Societal Importance of the Research Achievements |
近年，マネジメント・コントロール（MC）の研究では，マネジャーは複数のMCを同時的に行使することで，組織内のテンションをうまくマネジメントしようとすることが先行研究において指摘されるが，研究の蓄積は未だ乏しい。特に管理会計情報の果たす役割やマネジャーがどのように複数コントロールのより良い組み合わせをどう見出し行使するのかなどについては明らかにされていない。これらの点について，先行研究に依拠しながらも，テンションマネジメントにおいて有効な管理会計情報の特性やマネジャーのMCの組み合わせの探索モデルの解明できたことは，学術的だけでなく，一般的な組織体での実践に対しても一定の意義のあるものであろう。
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