2009 Fiscal Year Final Research Report
Research on the Role Expectations of Management/Cost Accounting for Decision-Making
| Project/Area Number |
19730302
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Meiji University (2008-2009)
Oita University (2007) |
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Principal Investigator |
HIROTO Kataoka Meiji University, 専門職大学院・会計専門職研究科, 准教授 (40381024)
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| Co-Investigator(Renkei-kenkyūsha) |
MASAFUMI Fujino 日本大学, 経済学部, 准教授 (60361862)
YUKIHIKO Okada 筑波大学, システム情報工学研究科, 講師 (80432053)
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| Project Period (FY) |
2007 – 2009
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| Keywords | 意思決定 / 会計担当者 / プロセスの可視化 / ミクロ・マクロ・ループ / 自律的組織 / コミットメント / ABC(Activity-Based Costing:活動基準原価計算) / 因果関係 / 「場」 / マネジメント・コントロール・システム |
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| Research Abstract |
I clarified that the role expectation requested from cost accounting to form an appropriate Micro-Macro loop (MM loop) to support various decision makings in an Empowered Autonomous Organization had changed. In 2007, I clarified to contribute both to the promotion of the management of the participation by all members and the activation of the organization just by the MM loop. In 2008, I paid attention to an accounting MM loop, and examined the correspondence and interaction between the financial accounting and the management accounting. Finally, From the viewpoint what information is appropriate to the decision-making in the organization, I focused on both the role expectation of ABC in MCS and the recent research in the product costing in 2009.
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