A Empirical Research on the Restructuring Process and the Role of Financial and Non-financial information System after the Great Hanshin and East Japan Earthquake.

2014 Fiscal Year Final Research Report

• Project/Area Number: 24330142
• Research Category: Grant-in-Aid for Scientific Research (B)
• Allocation Type: Partial Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Kobe University
• Principal Investigator: MIYA HIROSHI 神戸大学, 経営学研究科, 教授 (00296419)
• Co-Investigator(Kenkyū-buntansha): KOKUBU Katsuhiko 神戸大学, 大学院経営学研究科, 教授 (70225407) ; MATSUO Takami 神戸大学, 大学院経営学研究科, 教授 (80316017) ; OURA Keisuke 滋賀大学, 経済学部, 准教授 (20452485) ; SASAKI Ikuko 東北学院大学, 経営学部, 教授 (90306051) ; KURAMOTO Kazuya 同志社大学, 大学院ビジネス研究科, 教授 (30582514)
• Project Period (FY): 2012-04-01 – 2015-03-31
• Keywords: 財務・非財務情報 / マネジメント / ガバナンス / 阪神大震災 / 東日本大震災 / 復旧・復興 / 管理会計 / 大規模自然災害

Outline of Final Research Achievements

The goal of this research is to examine how financial and non-financial information play a positive or negative role when profit and non-profit organizations return to normalcy from disasters, and to provide guidelines for disaster recoveries in the future. At first, we conducted interview surveys at some companies that sustained damages from the Great East Japan Earthquake. We designed a list of questionnaires based on the result of the interview surveys. We then conducted the questionnaire survey with public companies, as well as private companies that are headquartered in the disaster area, namely Aomori, Chiba, Fukushima, Ibaragi, Iwate, and Miyagi.
This research highlights the different roles that financial and non-financial information play before and after disasters. In particular, we found that companies with excellent management in the aftermath of the disaster replaced financial result control with cultural control.

Free Research Field

会計学