The empirical study on the role of management accounting in business succession: In terms of strategizing and capabilities

2014 Fiscal Year Final Research Report

• Project/Area Number: 24730401
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Ritsumeikan University
• Principal Investigator: HORII SATOSHI 立命館大学, 経営学部, 准教授 (50387867)
• Project Period (FY): 2012-04-01 – 2015-03-31
• Keywords: 管理会計 / 予算管理 / 戦略化 / 組織能力 / 戦略経営 / 管理会計リテラシー / 下位管理者支援型管理会計システム

Outline of Final Research Achievements

In this research,I found the significance of budgetary management in strategic management. In rapidly changing environment, fixed budgetary targets provided the structure for strategizing and development of organizational capability. And they enable the case company to reconcile flexibility and control (efficiency). Furthermore, I pointed the importance of interaction between agents' management accounting literacy and management accounting tools, based on the consideration about the accounting for lower management support in which the agents are lower management.

Free Research Field

会計学