A Study on Japanese Budget Management Based on Case Studies: Focusing on the Resource Reallocation Mechanism-

2019 Fiscal Year Final Research Report

• Project/Area Number: 16K17209
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Prefectural University of Hiroshima
• Principal Investigator: Adachi Hiroshi 県立広島大学, 経営情報学部, 准教授 (60585553)
• Project Period (FY): 2016-04-01 – 2020-03-31
• Keywords: 予算管理 / 資源配分 / 日本的経営 / 計算構造

Outline of Final Research Achievements

The following points were clarified as a mechanism to support the flexibility of resource allocation in budget management in Japanese companies. (1) Flexible work structure based on the assumption of long-term employment as seen in the training of multi-skilled workers. (2) Calculation structure of budget target to support response to environmental changes. On the other hand, it was also clarified, since there is a limit to how these mechanisms can respond to environmental changes, the mechanisms of subjective performance evaluation and daily communication are functioning in order to maintain the morale of managers toward achieving the budget target.

Free Research Field

管理会計

Academic Significance and Societal Importance of the Research Achievements

本研究の学問的意義は以下の点にある。①先行研究では，予算管理における資源配分の柔軟性を論じるにあたり，予算管理プロセスが考察の中心だったのに対し，予算目標の計算構造や予算管理プロセスを支える経営慣行にまで踏み込んで予算管理の機能を考察したこと。②日本的経営慣行と予算管理の関係を考察することで，まだ発展途上である日本企業の管理会計実践の理論化・定式化への学問的ニーズ（上總・澤邉 2006）に貢献したこと。