A Study on Inter-Organizational Collaboration in Local Public Enterprises in Depopulated Areas

2023 Fiscal Year Final Research Report

• Project/Area Number: 19K13857
• Research Category: Grant-in-Aid for Early-Career Scientists
• Allocation Type: Multi-year Fund
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Hokkai-Gakuen University
• Principal Investigator: SEKIYA Hiroyuki 北海学園大学, 経営学部, 教授 (50734505)
• Project Period (FY): 2019-04-01 – 2024-03-31
• Keywords: 地方公営企業 / 過疎地域 / 北海道 / 組織間連携 / 管理会計

Outline of Final Research Achievements

This study targets local public enterprise in depopulated areas of Hokkaido. Its purpose is to elucidate how sharing accounting information contributes to inter-organizational collaboration and organizational learning from the perspective of inter-organizational management accounting research. As a result of the survey, it was found that three facilities utilize the “management comparison analysis table,” which is a tool for sharing accounting information, for inter-organizational collaboration (collaboration and regionalization). Among them, the most common use was for “comparisons with other organizations” (68 facilities), revealing a prevalence of benchmarking use over cases where it is utilized for variance analysis (33 facilities) within the facilities themselves.

Free Research Field

管理会計・原価計算

Academic Significance and Societal Importance of the Research Achievements

本研究により、学術的には地方公営企業を対象にしたネットワークにおける会計現象に関する情報共有、信頼、レピュテーション(評判)といった社会的・非公式なコントロールの理論研究の拡張が示唆されている。また、実務においては「経営比較分析表」を用いることで自施設の業務を見直し、改善活動を促すことや、組織間の連携や現場の利益意識、コスト意識を醸成することが示唆されている。