2013 Fiscal Year Final Research Report
Empirical research of the use of budgetary control and the effect
Project/Area Number |
23730442
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Research Category |
Grant-in-Aid for Young Scientists (B)
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Allocation Type | Multi-year Fund |
Research Field |
Accounting
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Research Institution | Komazawa University |
Principal Investigator |
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Project Period (FY) |
2011 – 2012
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Keywords | 予算管理 / 双方向型コントロール・システム / 垂直的情報共有 / 実証研究 / 郵送質問票調査 |
Research Abstract |
The main purpose of this research is to elucidate practice of budgetary control in Japanese enterprises by empirical research based on a questionnaire survey. Especially, I focused the use of budgetary control, vertically information sharing and organizational learning as the effect. To accomplish this purpose, I mailed questionnaire to 1,623 companies whose listed with first section of the Tokyo Stock Exchange and collected 267 responses (response rate: 16.5%). Statistical test revealed that positive effect of budgeting participation and interactive use of budgetary control on vertical information sharing. And it was confirmed that vertical information sharing in budgetary control process has negative effect on cognition of incompatibility to budgetary control and positive effect on improvement of business operations.
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Research Products
(3 results)