2011 Fiscal Year Final Research Report
A research on dynamic process of supplier selection, monitoring, and evaluation.
| Project/Area Number |
21730366
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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 | Shiga University |
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Principal Investigator |
OURA Keisuke 滋賀大学, 経済学部, 准教授 (20452485)
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| Project Period (FY) |
2009 – 2011
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| Keywords | 管理会計 / 組織間管理会計 / 組織間コントロール / 企業間関係 / 会計学 |
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| Research Abstract |
The purpose of this research is to analyze the inter-organizational control process that is implemented interactively in selection, monitoring, and evaluation between buyers and suppliers. First we conducted the comprehensive literature review on inter-organizational management accounting field. Second, we implemented the archival data analysis to discuss how the use of financial and non-financial information affects the customer relationship and their behavior. Third, based on the qualitative and quantitative research, we explore the determinants, from the view of risk factor, of inter-organizational control structure.
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Research Products
(8 results)
