2010 Fiscal Year Final Research Report
Empirical Research on the evolution of Management Accounting in Japanese companies located on North America.
| Project/Area Number |
20402035
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 海外学術 |
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| Research Field |
Accounting
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| Research Institution | Hitotsubashi University |
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Principal Investigator |
HIKI Fumiko Hitotsubashi University, 大学院・商学研究科, 教授 (00251728)
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| Co-Investigator(Kenkyū-buntansha) |
ITO Katsuhiro 成蹊大学, 経済学部, 教授 (40296215)
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| Project Period (FY) |
2008 – 2010
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| Keywords | 管理会計 / 進化 / 日本的経営 / 日本的管理会計 / 経営哲学 / 組織風土・文化 / 北米進出日系企業 |
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| Research Abstract |
In general there tend to be several management accounting systems which are operated simultaneously in the company. Management accounting systems are functioned in close interaction with factors such as business environment, corporate mission, philosophy, organizational culture and strategy. These interactions makes individual management accounting system and total management system composed of individual elements function differently. Our study project focused on Japanese companies which advanced to the North American continent and their local subsidiaries as an object of investigation. Attaching the great importance to the interaction above, we tried to make clear the process of how management accounting system was evolved in the various organizational context.
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