2015 Fiscal Year Final Research Report
Theoretical and empirical research on management accounting practices of small and medium-sized enterprises
| Project/Area Number |
24730407
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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 | Fukuoka 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 / 中小企業 / マネジメント・コントロール / 財務管理 |
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| Outline of Final Research Achievements |
The main interest of management accounting research is the system and usage in the large company. In recent years, management accounting and Management Control System (MCS) in small and medium-sized enterprises (SMEs) has been an issue of growing interest in the management accounting literature. But published research is fragmented, spanning various fields such as accounting, small business and entrepreneurship, general management, and production and operations management.
Some of the papers about management accounting of SME and the entrepreneurs indicates the usage of management accounting, and MCS have relevance with company size. Especially, the adoption of management accounting and MCS by the member of company is different.
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| Free Research Field |
会計学
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