2013 Fiscal Year Final Research Report
The research on management accounting practice in broader context
| Project/Area Number |
23530592
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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 | Seikei University |
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Principal Investigator |
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| Project Period (FY) |
2011 – 2013
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| Keywords | 管理会計 / マネジメント・コントロール / 業績管理会計 / 組織文化 / インターラクティブ・コントロール / イネーブリング・コントロール / コントロール・パッケージ |
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| Research Abstract |
In this research, we adapted management control package approach and intended to apply this framework to Japanese practice of management accounting in order to analyze Japanese management accounting in broader context. Management control package contains both acconting control dvices and non-financial control devices. Both are linked closely and worked together. Traditional researchers such as Anthony(1965) focused only on accounting control devices and ignored important relationship between acconting and others. We tried to comprehend the realities of Japanese management accounting practices and theorize the change mechanism. Traditionally, research of management control focused on the formal control devices such as management accounting. That approach is no longer productive. Recently, a number of researches which emphasized the control package approach, was published. Relying on that management control package viewpoint, we investigate what management accounting should be.
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