2013 Fiscal Year Final Research Report
The Role of Management Accounting in Reorganizations: Evidence from Empirical Research
| Project/Area Number |
23530588
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Osaka Prefecture University |
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Principal Investigator |
KUBOTA YUICHI 大阪府立大学, 経済学部, 教授 (40329595)
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| Project Period (FY) |
2011 – 2013
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| Keywords | マネジメント・コントロール / 事業再編 / 戦略的提携 / 知識連鎖 / 組織間管理会計 / M&A |
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| Research Abstract |
This study investigated the role of management accounting in reorganizations such as alliances, outsourcing, and mergers and acquisitions. It indicated that interactions inside an organization affect interorganizational routines and performance in strategic alliances. Moreover, observations and analysis of the globalization, complications, and radical revisions to supplier relationship management in current Japanese supply chains showed the theoretical and practical problems related to interorganizational learning and capabilities. In addition, we conducted a case study on the adoption and use of micro-profit centers in a post-merger integration and confirmed that management control systems exist as a package. This research revealed that experience and knowledge at the time of implementation, and previous change of control packages are beneficial for further reorganizations.
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