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2011 Fiscal Year Final Research Report

Practice-based study in the role of management accounting in new product development "strategizing"

Research Project

  • PDF
Project/Area Number 21730386
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionRitsumeikan University

Principal Investigator

HORII Satoshi  立命館大学, 経営学部, 准教授 (50387867)

Project Period (FY) 2009 – 2011
Keywords管理会計 / 戦略化
Research Abstract

In this research, I consider how budgetary management routine contributes to emerging new product development strategy in terms of practice-based view. As a result of the research, I found that through the discussion in the budgetary management process under the condition of use of aggregative financial measures and shortening of new product development process, not only strategic adaptation and product innovation are enabled with the interruption of harmonization between budget and action plan, but also organizational capability which forms the foundation of new product development is developed. And I pointed out that management accounting literacy of managers is significant in budgetary management process.

  • Research Products

    (10 results)

All 2012 2011 2010 2009

All Journal Article (4 results) Presentation (6 results)

  • [Journal Article] 予算管理研究の視座の変化と今後の展望2012

    • Author(s)
      堀井悟志
    • Journal Title

      立命館経営学

      Volume: 第51巻第1号 Pages: 41-57

  • [Journal Article] 予算管理を介した組織能力向上の可能性2011

    • Author(s)
      堀井悟志
    • Journal Title

      立命館経営学

      Volume: 第49巻第6号 Pages: 59-80

  • [Journal Article] イノベーションにおける管理会計の役割(2)2009

    • Author(s)
      堀井悟志
    • Journal Title

      企業会計

      Volume: 第61巻第10号 Pages: 108-109

  • [Journal Article] イノベーションにおける管理会計の役割(1)2009

    • Author(s)
      堀井悟志
    • Journal Title

      企業会計

      Volume: 第61巻第9号 Pages: 108-109

  • [Presentation] The Role of Management Accounting in Strategizing : A Case Study on Formulating Corporate Strategy2011

    • Author(s)
      Horii, S. and Y. Li
    • Organizer
      Global Management Accounting Research Symposium
    • Place of Presentation
      シドニー(オーストラリア)
    • Year and Date
      2011-06-22
  • [Presentation] The Role of Management Accounting in Strategizing : A Case Study on Formulating Corporate Strategy2011

    • Author(s)
      Horii, S. and Y. Li
    • Organizer
      European Accounting Association 34th Annual Congress
    • Place of Presentation
      ローマ(イタリア)
    • Year and Date
      2011-04-22
  • [Presentation] 適応的反復行動としての予算管理-会計のリズムと製品イノベーション-2011

    • Author(s)
      堀井悟志
    • Organizer
      日本管理会計学会2010年度第2回関西・中部部会
    • Place of Presentation
      岡山大学(岡山県)
    • Year and Date
      2011-02-26
  • [Presentation] Management Control for Product Innovation in a Rapidly Changing Environment2010

    • Author(s)
      Akroyd, C., S. Horii, N. Sawabe and Y. Kazusa
    • Organizer
      European Accounting Association 33th Annual Congress
    • Place of Presentation
      イスタンブール(トルコ)
    • Year and Date
      2010-05-19
  • [Presentation] Management Control for Product Innovation in a Rapidly Changing Environment2009

    • Author(s)
      Akroyd, C., S. Horii, N. Sawabe and Y. Kazusa
    • Organizer
      Global Management Accounting Research Symposium
    • Place of Presentation
      コペンハーゲン(デンマーク)
    • Year and Date
      2009-06-19
  • [Presentation] Management Control for Product Innovation in a Rapidly Changing Environment2009

    • Author(s)
      Akroyd, C., S. Horii, N. Sawabe and Y. Kazusa
    • Organizer
      日本管理会計学会九州部会
    • Place of Presentation
      中村学園大学(福岡県)
    • Year and Date
      2009-04-25

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Published: 2013-07-31  

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