2014 Fiscal Year Final Research Report
The comparative study about the management accounting system of Haier and Kyocera
| Project/Area Number |
23530609
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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 | Kansai University |
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Principal Investigator |
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| Project Period (FY) |
2011 – 2014
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| Keywords | ハイアール / 京セラ / アメーバ経営 / 成果主義 / 自主経営体 / 経営理念 / 人本主義 / 付加価値会計 |
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| Outline of Final Research Achievements |
The purpose of this research was to make the comparative study of the management accounting system of Haier and Kyocera. Haier is a typical company in China which grew rapidly in the 1990s. Kyocera is a typical company in Japan which attracts attention in every direction as amoeba management.
The subject of this research is comparing these both and searching for the universal management accounting system of East Asia. The business management system of Haier was performance-based system management, and Kyocera was family principle management. Both companies differ at this point. However, both companies were similar by thinking an external market as important, having adopted the self-support accounting calculation system by a small group, etc. Both companies were especially thinking a leader's charisma and a management concept as important. Both companies were similar at this point.
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| Free Research Field |
会計学
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