Case study on the interactions between amoeba management and the other management systems

2020 Fiscal Year Final Research Report

• Project/Area Number: 18K01926
• 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: Ritsumeikan University
• Principal Investigator: HORII SATOSHI 立命館大学, 経営学部, 教授 (50387867)
• Project Period (FY): 2018-04-01 – 2021-03-31
• Keywords: 管理会計 / アメーバ経営 / 役割葛藤 / 生産管理 / 職務関連緊張

Outline of Final Research Achievements

At the introduction stage of only monthly profitability per hour in Amoeba Management, interaction between systems did not occur by focusing on and managing only "time" that can be managed in the short term based on the conventional production control system. In addition, as an organizational change, job-related tensions, especially role conflicts, once increased among lower-level managers. Although companies with advanced production and quality control have the conflicts caused by introduction of Amoeba Management at the first stage of introduction, the conflicts were resolved through the acceptance process of Amoeba Management. In addition, the profitability and competitiveness of the manufacturing process was clarified by using the market-based transfer price, and continuous improvement was promoted more strategically by the relational tension.

Free Research Field

管理会計

Academic Significance and Societal Importance of the Research Achievements

本研究では，すでに高度な生産管理・品質管理を有している企業へのアメーバ経営がもたらす影響を，日常管理における制度間対立やそれによる役割ストレスの向上など，多面的に明らかにした。また，それがいかに財務業績の向上に資するのかも明らかにした。既存の生産管理制度が欠如もしくは不十分な状態におけるアメーバ経営の観察ではその導入成果がアメーバ経営に固有なのものなのか，他の生産管理・品質管理制度でも実現可能なものなのかが不明であったが，高度な生産管理制度を有している企業を対象としたことで企業経営におけるアメーバ経営，つまり会計コントロール固有の役割の一端を明らかにすることができた。これは大きな意義と言える。