2012 Fiscal Year Final Research Report
The Role of Accounting Information in Profit Management at Lower Level
| Project/Area Number |
23730447
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Nagasaki University |
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Principal Investigator |
OTANI Haruo 長崎大学, 経済学部, 助教 (20548721)
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| Project Period (FY) |
2011 – 2012
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| Keywords | 管理会計 |
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| Research Abstract |
The purpose of this study is to reveal how accounting information is used in organizations which implement the management of profit at lower level (ex. a manufacturing setting or a site to provide service). Specifically, the author conducted a case study in order to explore (1)the subject of use, (2)the object of use, and (3)the way of use for accounting information. In conclusion, a manager principally uses accounting information, and there would be the involvement of top management according to organizational context (the extent of maturity and ability of organizational members).
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[Presentation] Profit Management at Low Level2011
Author(s)
Haruo OTANI
Organizer
Management Accounting Research Group Conference in association with the Management Control Association
Place of Presentation
Aston University, Birmingham, UK
Year and Date
2011-10-18
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