2013 Fiscal Year Final Research Report
Design and Operation of Management Accounting System for Management of Local company in overseas country.
| Project/Area Number |
23330150
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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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 | Doshisha University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
YASUKATA Kenji 近畿大学, 経営学部, 教授 (00309494)
MATUKI Satoko 帝塚山大学, 経営学部, 教授 (10347180)
SHIMA Yoshinobu 近畿大学, 経営学部, 准教授 (20319239)
NISHII Takeshi 専修大学, 商学部, 准教授 (30439517)
KUBOTA Yuichi 南山大学, 大学院・ビジネス研究科, 教授 (40329595)
KONDO Takashi 京都産業大学, 経営学部, 教授 (60336146)
ITO Masataka 流通科学大学, 商学部, 講師 (00706905)
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| Project Period (FY) |
2011 – 2013
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| Keywords | 海外子会社 / 管理会計 / コントロール・システム |
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| Research Abstract |
In this research project, we conducted review previous articles, related our research, and we interviewed fifteen companies and surveyed about 6000 Japanese companies, which have subsidiaries in overseas. We found the following facts and findings through this project. (1) They have some control systems for managing their subsidiaries in overseas. The concept of “control package” could be applied to this situation. (2) The policy and strategy of headquarters affect the selection of control package. (3) Location and industry category of subsidiaries also affect the management by their headquarters.
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