2019 Fiscal Year Final Research Report
Study on design, introduction and establishment mechanism of management accounting system for SMEs
| Project/Area Number |
16K04023
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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 | Fukuoka 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 / 中小企業 / マネジメント・コントロール・システム / 海外進出 / 目標管理 |
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| Outline of Final Research Achievements |
The main purpose of this study is to clarify the process of how management accounting systems are designed in SMEs and how they are accepted by organizational members after their implementation. For this purpose, the study conducted interviews with managers and organizational members, and survey research.
This revealed the following. First, managers have the criteria to determine the state of the business. Secondly, they design their own management accounting system to make their standards visible to the members of the organization. Finally, managers are able to clearly communicate the structure and purpose of the designed system to the organizational members, and the organizational members are able to understand it to some extent.
I would like to publish the results of this study in books and other publications in the future.
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| Free Research Field |
会計学
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| Academic Significance and Societal Importance of the Research Achievements |
本研究は，管理会計研究ではこれまで多く取り上げられてこなかった中小企業の管理会計実務に焦点を当て，その特徴を経営者や組織成員へのインタビューやアンケート調査を行うことで明らかにした。具体的には，どのような理由で当該企業に管理会計システムが導入されたのか，導入はどのように進められたのか，企業規模の拡大を伴ってどのようにシステムが変化したのか，経営戦略の変更や海外進出という影響が管理会計システムにどのような影響を与えたのかを明らかにした。こうした研究成果は，日本国内の全企業数の99.7%を占める中小企業において会計を用いた経営管理がどのように行われているのかを示したという意味で意義があると考える。
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