2023 Fiscal Year Final Research Report
Theoretical and empirical research based on simulation on the design and use of management accounting
| Project/Area Number |
19K02002
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Review Section |
Basic Section 07100:Accounting-related
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| Research Institution | Kyoto Sangyo University |
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Principal Investigator |
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| Project Period (FY) |
2019-04-01 – 2024-03-31
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| Keywords | 管理会計 / マネジメント・コントロール / 業績評価 / シミュレーション |
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| Outline of Final Research Achievements |
In this research, computer-based simulation techniques are applied to management accounting research, and an attempt is made to design a performance appraisal (management control system) used mainly among managers in a hierarchical structure and to verify its effectiveness. By setting up a simulation model based on a theoretical model of performance appraisal (a theoretical model of performance appraisal) and generating data that can be analysed statistically from a large number of runs, it was possible to check the robustness of the theoretical model and to obtain analysis results that can predict reality. In this research, we attempted to develop several models on the design and use of management control, and obtained theoretical and practical implications.
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| Free Research Field |
管理会計
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| Academic Significance and Societal Importance of the Research Achievements |
本課題では，マネジメント・コントロール・システム（MCS）の設計・利用に関して，シミュレーション技法を用いて様々な検証を試みてきた。こうした手法では，実証結果の拡張や理論モデルの頑健性を検証しつつ，現実を予測可能な分析が可能である。実務への観察の制限や現実世界を極度に単純化した分析的モデルに対して，シミュレーション技法では，柔軟なモデル開発と多数のパラメータ設定，さらに，コンピュータの処理能力を活かし，観察困難な複雑な現象について経験的なデータを生み出すことができる特徴がある。こうした点を活かし，本課題では，MCSの設計と利用に関する実践的な知見を得ることができた。
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