Research on management accounting as distinct from financial management in Japanese subsidiaries

2022 Fiscal Year Final Research Report

• Project/Area Number: 18K01920
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Seijo University
• Principal Investigator: Tomo Makoto 成城大学, 経済学部, 教授 (80320042)
• Project Period (FY): 2018-04-01 – 2023-03-31
• Keywords: 管理会計 / 海外子会社 / インタビュー調査 / 業績管理 / 人的資源管理 / 財管分離

Outline of Final Research Achievements

Throughout the study period, I conducted field research in Mexico in FY 2018 and 2019 and in Dalian, China in 2018. I made a total of three conference presentations in FY 2018, 2019, and 2022. I published a total of four papers in FY 2018, 2020, and 2022.
I believe that management accounting systems can revitalize human resources and human resource management in overseas subsidiaries by making them globally common but adapting their operation to local manageability and culture. In particular, I was able to clarify the need for a management control system that separates finance and administration from the perspective of manageability in foreign countries.

Free Research Field

管理会計

Academic Significance and Societal Importance of the Research Achievements

本研究の成果を、2018年には管理会計学会統一論題など計5回の学会報告ならびに6本の論文執筆し成果報告を行った。日本では、管理の煩雑さを解消する目的で、財務会計と管理会計の情報を一致させる「財管一致」が提唱されることもあった。その中、グローバル企業では財務会計と管理会計を目的に応じて適切に分離し、人的資源管理とも関連させた管理が求められることを明らかにしたことが本研究の学術的意義である。