2012 Fiscal Year Final Research Report
The possibility of employing Actor-network Theory on management accounting research: base on a case of Amoeba Management
| Project/Area Number |
22730370
|
|---|
| Research Category |
Grant-in-Aid for Young Scientists (B)
|
| Allocation Type | Single-year Grants |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Chukyo University |
|---|
Principal Investigator |
|
|---|
| Project Period (FY) |
2010 – 2012
|
| Keywords | アクターネットワーク理論 / 管理会計 / アメーバ経営 |
|---|
| Research Abstract |
Based on “Actor-network Theory” (Actor-network Theory: ANT), this research analyzed Amoeba Management and its management accounting practices at Kyocera. Although there have been some management accounting literature focusing on Amoeba Management, the feature of this research is to have revealed the historical process of how the management system was formed focusing on the 20 years after the company was established. The research used company magazines and internal management letters at those times and revealed the very complicated process by which current Amoeba Management was established.
|
