2010 Fiscal Year Final Research Report
Inter-organizational management accounting systems for controlling interdependencies
| Project/Area Number |
20730306
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Osaka Prefecture University |
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Principal Investigator |
KUBOTA Yuichi Osaka Prefecture University, 経済学部, 准教授 (40329595)
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| Project Period (FY) |
2008 – 2010
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| Keywords | 管理会計 / 組織間管理会計 / 組織間マネジメント / 戦略的提携 / 合弁事業 |
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| Research Abstract |
This study discussed inter-organizational management accounting (IOMA) systems for controlling interdependencies, and focused on the control problems of inter-organizational relationships in Japanese manufacturing industries. As a result, this study explored transaction, relational, and control characteristics, and revealed the determinants of ex-post control mechanism in joint ventures. In addition, it was found that IOMA systems help to allocate operations, costs, and profits between partners in a new product development alliance. IOMA systems may build and sustain valuable strategic roles.
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Research Products
(9 results)
