2007 Fiscal Year Final Research Report Summary
Theoretical Research on New Perspectives on Management Accounting and their Application for Globalization
| Project/Area Number |
17330102
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Fukui Prefectural University (2007)
Kyoto University (2005-2006) |
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Principal Investigator |
KAZUSA Yasuyuki Fukui Prefectural University, Faculty of Economics, Professor (20121494)
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| Co-Investigator(Kenkyū-buntansha) |
WADA Junzo Okayama University, Faculty of Economics, Associate Professor (30182976)
MIZUNO Ichiro kansai University, Faculty of Commerce, Professor (70174034)
SAWABE Norio Kyoto University, Graduate School of Management, Professor (80278481)
MARUTA Okihiro Kyushu University, Graduate School of Economics, Associate Professor (70325588)
HORII Satoshi Aichi Sangyo University, Faculty of Business Administration, Lecturer (50387867)
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| Project Period (FY) |
2005 – 2007
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| Keywords | case study research / amoeba management / risk manaeement / balanced scorecard / payback period method / discounted payback period method / clinical knowledge / new oerspectives on manaeement accounting |
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| Research Abstract |
We conducted the case studies in Japan and the field researches in overseas. In concrete terms, we did theorizing for the management accounting systems in Kyocera Co., Tokyo Mitsubishi Bank, Murata Manufacturing Co. and Nippon Steel Co. The abstracts are as follows: (1) As to Kyocera's Management System, what is called Amoeba Management' , its feature is different from that of typical American large-companies in terms of organizational aspect and calculative aspect. (2) Tokyo Mitsubishi Bank is establishing the management system that integrates strategic management and risk management to correspond to corporate re-organizing and financial regulation. (3) Although the payback period method is criticized because it does not consider time value of money, the payback period method that is used by Nippon Steel Co. and Murata Manufacturing Co. considers time value of money. They use the discounted payback period method as the financial appraisal method for capital investment.
Furthermore we found the feature of the changes in research objective, research purpose and research method in contemporary management accounting, and conducted establishing the new perspectives on management accounting. We described three significant points to treat the management accounting practices in Japanese companies as research objective; to establish management accounting as the base and the platform for various academic areas and management practices as research purpose; to recognize the significance of clinical knowledge for connection between skill and scientific knowledge as research method Finally, we found the capacity of case study research. With case study research, we can play a significant role toward establishing the learning / training in practice and the skills by improving the communication between academicians and practitioners, expressing the theoretical issues dramatically, and searching the practices in specific context.
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Research Products
(30 results)
