2011 Fiscal Year Final Research Report
An empirical study on the relationship between intra-company comunikation and the design of management accounting systems
| Project/Area Number |
21530454
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Aoyama Gakuin University (2011)
University of Tsukuba (2009-2010) |
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Principal Investigator |
OGURA Noboru 青山学院大学, 会計プロフェッション研究科, 教授 (10145352)
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| Project Period (FY) |
2009 – 2011
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| Keywords | 会計学 / コミュニケーション / 組織設計 / 業績管理 / 集団的意思決定 |
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| Research Abstract |
The role of non-financial indicators has increased in management of bisiness organizations as well as the management accounting information prevailing many yearsin the business contexts. The utilization of non-financial indicators was enabled by recent developed IT which can record and report different kinds of information in parallel. On the other side, users of information in the business organizations are not considered ready to utilize every type of combination among management accounting information and non-financial indicators. In this study, I revealed empirially some attitudes of information users in business for or against non-financial information might affect the effectiveness of intra-company comunications.
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