Theoretical and empirical research of human oriented management accounting-Compared with Japan and China.

2023 Fiscal Year Final Research Report

• Project/Area Number: 19K02028
• 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: Kansai University
• Principal Investigator: Mizuno Ichiro 関西大学, 商学部, 教授 (70174034)
• Project Period (FY): 2019-04-01 – 2024-03-31
• Keywords: 人本主義管理会計 / 日本的経営 / 付加価値会計 / 生産性運動 / ハイアール / CSV / 渋沢栄一 / 論語と算盤

Outline of Final Research Achievements

The purpose of this research was to make the comparative study of the human- oriented company in Japan and China, to propose the mythos for human-oriented company management accounting based on respect for man's dignity and a family principle, and to show the foundation for making it established. The outline of the result of this research is as follows. ①The antecedence research on this was able to be arranged one day for respect for man's dignity, the human-oriented company based on a family principle, and the consideration about the state of present-day human-oriented company management was able to be deepened. ②The concrete example of the ZZJYT organization of a Haier was able to be introduced and solved about the management of the Haier as surveillance study of a Chinese human-oriented company. ③Surveillance study including an interview of the company which is advancing human-oriented company management based on the respect for man's dignity in Japan has been carried out.

Free Research Field

会計学（管理会計）

Academic Significance and Societal Importance of the Research Achievements

人本主義経営と付加価値会計の研究は、企業経営において人的資源の重要性や確保が要請されている中できわめて深い学術的意義がある。付加価値会計の最大の特徴は、人件費を単なる原価・費用とはみなさずに付加価値から分配される労働成果と考えるため、高付加価値と生産性向上のために労使が一体となりうるところにある。同時に日本は高齢化と生産年齢人口の減少にとどまらず、人口全体が減少する社会に突入していることを踏まえれば、人的資源を高く評価し、掛け替えのない資産と位置づける本研究は、社会的に重要な意義がある。このことは、日本に続いて高齢化と人口減少が始まった中国でも同様な学術的・社会的意義を有している。