The effects and determinants of inter-organizational cost management : From supplier's perspective

2010 Fiscal Year Final Research Report

• Project/Area Number: 20730316
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Single-year Grants
• Research Field: Accounting
• Research Institution: Kansai University
• Principal Investigator: SAKAGUCHI Junya Kansai University, 大学院・会計研究科, 准教授 (10364689)
• Project Period (FY): 2008 – 2010
• Keywords: 組織間関係 / 業績評価 / 組織間協働 / 顧客情報 / 供給企業

Research Abstract

In this research, we investigate the effects and determinants of inter-organizational cost management practices by using prior literature and Japanese data. In particular, we explore this issue from supplier's perspective as well as buyer's perspective.

Research Products

• [Journal Article] 組織間管理会計のサーベイ研究の現状と方向性:影響要因と統治システム (2011)
  • Author(s): 坂口順也、河合隆治
  • Journal Title: メルコ管理会計研究 第4号(2)(近刊)
  • Peer Reviewed
• [Journal Article] 企業活動のグローバル化と組織間マネジメント・コントロール:文献レビュー (2011)
  • Author(s): 坂口順也、河合隆治
  • Journal Title: 現代社会と会計 第5号 Pages: 95-104
• [Journal Article] 組織間提携と管理会計:オランダでの研究蓄積を基礎として (2009)
  • Author(s): 坂口順也、河合隆治、ヘンリ=デッカー
  • Journal Title: 企業会計 第61巻第10号 Pages: 125-132
• [Journal Article] 顧客企業関係のマネジメントと管理会計 (2009)
  • Author(s): 坂口順也、富田知嗣、柴健次
  • Journal Title: メルコ管理会計研究 第2号 Pages: 3-11
  • Peer Reviewed
• [Journal Article] 組織間協働と部品・資材の特性 (2009)
  • Author(s): 坂口順也
  • Journal Title: 原価計算研究 第33巻第1号 Pages: 41-53
  • Peer Reviewed
• [Presentation] Transition of buyer-supplier relation-ships in Japan : Empirical evidence from manufacturing companies (2011)
  • Author(s): Kawai, T., Sakaguchi, J., Shimizu, N.
  • Organizer: The 4^<th> New Zealand Management Accounting Conference
  • Place of Presentation: Hamilton, New Zealand
  • Year and Date: 2011-11-19
• [Presentation] Beyond the contract : Managing risk in supply chain relations (The use of management control practices for managing supply chain relations) (2011)
  • Author(s): Dekker, H.C., Sakaguchi, J., Kawai, T.
  • Organizer: 2011 AAA Management Accounting Section Research and Case Conference
  • Place of Presentation: Atlanta, U.S.
  • Year and Date: 2011-05-21
• [Presentation] The use of management control practices for managing supply chain relations (2011)
  • Author(s): Dekker, H.C., Sakaguchi, J., Kawai, T.
  • Organizer: 33th European Accounting Association Annual Conference
  • Place of Presentation: Istanbul, Turkey
  • Year and Date: 2011-01-08
• [Presentation] 部品・資材の特性とマネジメントコントロール、規定要因:組織間協働の現状分析 (2008)
  • Author(s): 坂口順也
  • Organizer: 日本原価計算研究学会第34回全国大会
  • Place of Presentation: 大阪学院大学
  • Year and Date: 2008-09-29