Study of Management accounting system that improves organizational learning ability

2015 Fiscal Year Final Research Report

• Project/Area Number: 25780292
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Tokyo University of Science
• Principal Investigator: Yamane Satoka 東京理科大学, 経営学部, 講師 (60530110)
• Project Period (FY): 2013-04-01 – 2016-03-31
• Keywords: 組織学習 / マネジメント・コントロールシステム / 製品開発 / 管理会計システム

Outline of Final Research Achievements

The purpose of this study is to verify the function of management accounting system that increases organizational learning ability in R&D, new product development project. My research contribution is as follows. First, I established the conceptual framework based on comprehensive literature review, it verifies that management accounting system improves organizational learning ability for R&D, new product development project. Second, management accounting system has two main function, they are information effect and motivating effect. I verified the process that these effects contribute to increase organizational learning ability. And third, I verified the characteristics of project and the effect of leadership style for the relationship between management accounting system and organizational learning.

Free Research Field

会計学