An Empirical Study of the Impact of Tension Management by Management Accounting on Organizational Processes

2021 Fiscal Year Final Research Report

• Project/Area Number: 19K02020
• 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: Keio University
• Principal Investigator: Yoshida Eisuke 慶應義塾大学, 商学部(三田), 教授 (20330227)
• Project Period (FY): 2019-04-01 – 2022-03-31
• Keywords: テンション・マネジメント / 逆機能 / 郵送質問票調査 / フィールド調査 / 組織設計 / 業績評価 / 企業理念 / 原価企画

Outline of Final Research Achievements

The purpose of this research was to clear the effects of tension management by management accounting on organizational processes. First, we examined the effects of the interaction of budget rigidity, subjectivity of performance evaluation, and environmental uncertainty on financial performance, and found that in high uncertainty, reducing budget rigidity and increasing subjectivity of performance evaluation were associated with higher financial performance (return on assets (ROA) and sales (growth rate). Second, we showed that the interaction between challenging target cost and interdepartmental collaboration promotes cost reduction in process industries.
In this research area where there are few empirical studies internationally, it is significant that empirical findings were obtained on the two themes of performance evaluation and target cost management.

Free Research Field

管理会計

Academic Significance and Societal Importance of the Research Achievements

本研究の目的は，管理会計によるテンション・マネジメントが組織プロセスに及ぼす影響の解明であった。管理会計による「張り」のマネジメントとは，業績目標の設定やマネジメント・コントロールシステムの設計・運用によって，業務目標間のトレードオフや組織成員の受ける緊張状態に影響を与え，組織プロセスや組織成果へ影響をおよぼすマネジメントのことである。
組織設計やマネジメントの如何が組織成員や業務に与える影響について、経験的証拠を積み重ねることは，学術的意義だけでなく，社会的にも重大な課題だと考えている。