2010 Fiscal Year Final Research Report
Generation and Adoption of Modern Management Accounting Systems
| Project/Area Number |
21830154
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Konan University |
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Principal Investigator |
ARAI Kohei Konan University, マネジメント創造学部, 講師 (30550313)
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| Project Period (FY) |
2009 – 2010
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| Keywords | 管理会計 |
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| Research Abstract |
The purpose of this study is the investigation of management accounting adoption on start-up companies. I found contributions of the following three points.
Firstly, an exploratory field research to clarify the generation management accounting in small plants suggests the importance roll of accounting expertise (e.g.CPA). Secondly, the questionnaires mailed targeting start-ups within 10 years foundation suggest positive relationship between the delegation of staff task and the adoption of budgeting, negative relationship between the delegation of treasurer task and the adoption of budgeting. Thirdly, I developed the method of case-cross over study to investigate to the effect of new management accounting systems.
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