2015 Fiscal Year Final Research Report
Empirical research about design and operation of management accounting for tension management
| Project/Area Number |
25380614
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Keio University |
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Principal Investigator |
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| Project Period (FY) |
2013-04-01 – 2016-03-31
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| Keywords | テンションマネジメント / 原価企画 / 予算厳格度 / 主観的業績評価 / 非財務指標 / 郵送質問票調査 / フィールド調査 / 実証研究 |
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| Outline of Final Research Achievements |
The research focuses on design and operation of management accounting for tension management. As the results, first, we found that synergy effects of stretch cost targets and concurrent processes contribute to cost reduction in process industries. Second, we suggested that high quality orientation and low cost orientation co-exists through multiple cost/quality management practices in Japanese manufacturers with target cost management capabilities. Third, we identified that exploration has a positive impact on performance-based reward, and that exploitation has positive impacts on open book management and management through figures. Fourth, we found that the positive impact of interaction between rigidity of budgeting control and comprehensively of performance evaluation on organizational performance under uncertainty of competitive environment.
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| Free Research Field |
管理会計
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