2022 Fiscal Year Final Research Report
Significance of the Ringi System on Budgeting
Project/Area Number |
19K13845
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Research Category |
Grant-in-Aid for Early-Career Scientists
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Allocation Type | Multi-year Fund |
Review Section |
Basic Section 07100:Accounting-related
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Research Institution | Otaru University of Commerce |
Principal Investigator |
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Project Period (FY) |
2019-04-01 – 2023-03-31
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Keywords | 予算管理 / 稟議制度 / 相互作用 / 責任共有 / マレーシア / 新型コロナウィルス感染症拡大 / 郵送質問票調査 |
Outline of Final Research Achievements |
In the first half of the research period, I clarified the significance of the ringi system on budgeting practices based on the findings of the questionnaire survey, while in the second half, I focused on budgeting practices in Japanese companies located in Malaysia amid the COVID-19 Pandemic. The first survey revealed that shared responsibilities are brought by the ringi system on budgeting, where interactions are created through formal Ringi procedures and informal channels. When the consensus is then obtained, the shared accountabilities occur. The second survey confirmed that there has been a close interaction between Japanese companies in Malaysia and Japanese shareholdings companies in Japan in the budget process since before the COVID-19 pandemic.
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Free Research Field |
予算管理、管理会計
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Academic Significance and Societal Importance of the Research Achievements |
予算管理における稟議制度について、近年実施されてこなかった実態調査を行うことで、より実務に即した研究を行うことができた。現代の日本的予算管理の特徴について理論を構築できたことは学術的意義があると考えている。また、在マレーシア日系企業における予算管理実務の実態調査を行うことができ、日本の出資元企業との予算管理プロセスを通じた相互作用について確認することができた。研究期間は、全世界的に影響を受けた新型コロナウィルス感染症拡大の期間と重なり、不確実性の高い環境下でのグローバルな予算管理の役割についても認識することができた。
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