2015 Fiscal Year Final Research Report
Empirical study on manager and management accounting information
| Project/Area Number |
24730400
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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 | Kyoto Sangyo University |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2016-03-31
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| Keywords | 管理会計 / マネジメントコントロール / テンション / コントロール・パッケージ |
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| Outline of Final Research Achievements |
This study has focused on how managers use their management accounting information, by literature review, case study, and survey. In particular, I’ve explored what contributions the management accounting information by used the managers makes to managing opposites objectives. My fields include public hospitals, foreign subsidiary, hospitality firms. They are very different, but all are required to pursue paradoxical objectives. For example, the hospital has to satisfy not only speciality but also efficiency or profitability. This study finds that the managers that I observed in all the fields put much value on the management accounting information for managing these objectives. In particular, as a practical implication, this study also suggests that the management accounting information can be effective when (1)the users have clear visions and aims, (2)they use not single but multiple management control systems, and (3) the information has a fit withfeatures of product or service.
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| Free Research Field |
管理会計
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