2012 Fiscal Year Final Research Report
Empirical research about management accounting for tension management
| Project/Area Number |
22530491
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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 | Keio University |
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Principal Investigator |
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| Project Period (FY) |
2010 – 2012
|
| Keywords | 管理会計 |
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| Research Abstract |
The research focuses on a role for tension management as a new function of management accounting. First, we found that some elements which mile stone management with some meetings, co-working with supplier companies and reinforcement of benchmarking among
(1) a moderate challenging target level were effective at manufacturing companies, and
(2) co-working among different departments were effective regardless of a type of industry from a mail survey.
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