2009 Fiscal Year Final Research Report
A Study on the Transfer of Managerial Accounting Techniques in Globalization : Focusing on the Current Status of Japan, Korea and China
| Project/Area Number |
19330098
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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 | Musashi University |
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Principal Investigator |
MAEDA Sadayoshi Musashi University, 経済学部, 教授 (80061414)
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| Co-Investigator(Kenkyū-buntansha) |
MATSUSIMA Keijyu 武蔵大学, 経済学部, 教授 (90288374)
SEUNGIA Kim 武蔵大学, 総合研究所, 研究員 (20424773)
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| Co-Investigator(Renkei-kenkyūsha) |
YOKOTA Eri 慶応義塾大学, 商学部, 教授 (20277700)
LEE Gunyung 新潟大学, 人文社会・教育科学系, 教授 (60212685)
YAMADA Yoshiteru 玉川大学, 工学部, 准教授 (60329894)
KOZAKAI Masakazu 玉川大学, 工学部, 准教授 (50337870)
OHGUSHI Yoko 新潟大学, 人文社会・教育科学系, 准教授 (80325555)
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| Project Period (FY) |
2007 – 2009
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| Keywords | 経営管理技法 / 国際移転 / グローバル経営 / ABC / BSC / ERP / EVA / 原価企画 |
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| Research Abstract |
The main purpose of this project is to explain the conditions and features of transfer of typical management techniques (activity based-costing : ABC, economic value added : EVA and balanced scorecard : BSC) which is originated in USA to companies in Japan, Korea and China by field studies. We have done field study on questionnaire about transfer of ABC, EVA and BSC to companies in Japan, Korea and China.
Summary of our study is following.
(1) The participation of public sector (government etc.) about transfer of management technique including IT is strong in Korea and China comparing with Japan.
(2) Ratio of transfer of above three management techniques is low in companies of three countries.
(3) The purposes of transfer or introduction of three management techniques are almost same but some differences in details.
(4) The method of application is same in some aspect and difference in another aspect. Companies in Korea seem to use management technique as almost same with USA companies.
(5) The method of application of management techniques with IT is difference in some aspect. Many companies in Korea introduce some new IT instrument for application of management techniques but companies in Japan and China almost use the present IT instrument.
*Reference : Articles 5.-(2)(20) and (21)
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