Research on factors influencing the diffusion and establishment of management accounting techniques

2021 Fiscal Year Final Research Report

• Project/Area Number: 19K02011
• 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: University of Toyama
• Principal Investigator: MORIGUCHI Takehiko 富山大学, 学術研究部社会科学系, 教授 (90293282)
• Project Period (FY): 2019-04-01 – 2022-03-31
• Keywords: 管理会計技法 / 導入研究 / 普及／普及学 / 定着化要因 / 促進要因／阻害要因

Outline of Final Research Achievements

The purpose of this study is to clarify the factors that influence the diffusion and establishment of management accounting techniques. Therefore, I conducted a questionnaire survey targeting companies listed on the First Section of the Tokyo Stock Exchange to clarify the actual state of introduction of old and new management accounting techniques (i.e., recognition level, whether or not they have been introduced, satisfaction level, whether or not they have been abolished, and plans to introduce them). Based on the survey results, I pointed out that on the aspects of introduction, establishment, revision, and abolition of the management accounting technique, nature of the information provided by the management accounting technique (i.e., usefulness, relevance, and accuracy) tends to have a greater influence rather than technical factors and external factors / institutional factors. Furthermore, the influential factors in each aspect were identified through factor analysis.

Free Research Field

管理会計論

Academic Significance and Societal Importance of the Research Achievements

これまで管理会計技法については，その導入局面に焦点を当てた「導入研究」を中心に，その促進要因・阻害要因等に関する研究成果が蓄積されてきてきた。本研究では，管理会計技法の普及ならびに継続的利用を通じた定着化に影響を与える要因を明らかにすることを目的としており，管理会計技法の導入局面にとどまらず，定着化・改定・廃止それぞれの局面についても調査対象としたうえで，その調査結果の分析を通して，管理会計技法の導入・定着化・改定・廃止という局面に対する影響要因の解明を図っている点において，一定の学術的意義があるものと思われる。