2014 Fiscal Year Final Research Report
Empirical study of the use of accounting Information in inter-organizational setting
| Project/Area Number |
24730387
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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 | Shiga University |
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Principal Investigator |
OURA Keisuke 滋賀大学, 経済学部, 准教授 (20452485)
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Keywords | 管理会計 / 組織間管理会計 / 組織間コントロール / バイヤーサプライヤー関係 / 企業間関係 / サプライチェーンマネジメント / 合弁事業 |
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| Outline of Final Research Achievements |
This research aims to describe how accounting information is used and share for inter-organizational collaboration. We’ve conducted field studies with three types of inter-organizational relationships. From these field studies, we can indicate that the importance of the accountability held in boundary spanners, and the factors of facilitating the inter-organizational collaboration.
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| Free Research Field |
管理会計
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