2014 Fiscal Year Final Research Report
The relationship between organizational growth and management accounting and control systems
| Project/Area Number |
24730406
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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 | Seinan Gakuin University |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Keywords | 管理会計 / マネジメント・コントロール / 組織成長 / 組織ライフサイクル / 組織能力 / 管理会計能力 |
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| Outline of Final Research Achievements |
The purpose of this study are to reveal how management accounting and control systems are different between organizational life cycle stages and to be management accounting and control systems able to affect organizational growth. The study presents two important implication. Firstly, the organizations try to change their management accounting and control systems use depends on organizational growth stage. Secondly, for management accounting and control systems posse desired effect on organizational performance, they try to develop management accounting capabilities that is know-how of management accounting systems effectively use. Then this study proposed that the organizations should develop management accounting capabilities for desired organization growth.
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| Free Research Field |
管理会計
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