2011 Fiscal Year Final Research Report
Theoretical and empirical study on the relationships between management philosophy and management accouting
| Project/Area Number |
21530461
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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 | Kyoto University |
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Principal Investigator |
SAWABE Norio 京都大学, 大学院・経営管理研究部, 教授 (80278481)
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| Project Period (FY) |
2009 – 2011
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| Keywords | 管理会計 / 経営理念 / マネジメント・コントロール / 社会コントロール / 会計コントロール / 理念コントロール / コントロール・バッケージ / 組織文化 |
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| Research Abstract |
Mixed method approach where both qualitative and quantitative research methods are jointly deployed was taken to investigate the relationships between management philosophy and management accounting in Japanese companies. It was found that(1) management philosophy is reflected on the ways that management accounting system was designed and used,(2) members of organization are more likely to be motivated when management philosophy is more pervaded and when management accounting is more widely used, and(3) Japanese management accounting practices systematically incorporate management philosophy in variety of manners.
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[Presentation] Accounting and Emotion2011
Author(s)
Sawabe, N. & K. Yoshikawa
Organizer
Global Management Accounting Research Symposium, Crown Plaza Coo gee Beach
Place of Presentation
Sydney
Year and Date
20110622-23
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