A positive study on global business evaluation system about overseas business strategy

2014 Fiscal Year Final Research Report

• Project/Area Number: 24530552
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Yokohama National University
• Principal Investigator: MIZOGUCHI SHUJI 横浜国立大学, 国際社会科学研究院, 教授 (30200033)
• Project Period (FY): 2012-04-01 – 2015-03-31
• Keywords: 事業評価システム / 海外事業戦略 / 現地子会社評価 / タイランド / オーストラリア

Outline of Final Research Achievements

This study made the characteristic clear from the viewpoint of the Management accounting about the difference of the performance evaluation system between the head quarter and the overseas subsidiaries in Japanese companies which are globalized. I chose two representative types of global companies, which are Japanese and English ones. One is the Japanese subsidiary processing and assembling in Thailand. Another is the British subsidiary processing materials in Australia. I compared both of them with the business performance sytem between the head quarter and local subsidiary.
As a result , the integrated performance evaluation systems by the head quarters in the two countries are not existing and it was recognized that the original management control system which added the characteristic of the local subsidiary was formed .

Free Research Field

管理会計