Research on Japanese management accounting by case study: focusing on responsibility accounting on manufacturing floor

2015 Fiscal Year Final Research Report

• Project/Area Number: 25780302
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Prefectural University of Hiroshima (2015); Kyushu Sangyo University (2013-2014)
• Principal Investigator: Adachi Hiroshi 県立広島大学, 経営情報学部, 准教授 (60585553)
• Research Collaborator: SHINOHARA Kosuma 福岡大学, 商学部経営学科, 准教授 (90580168)
• Project Period (FY): 2013-04-01 – 2016-03-31
• Keywords: 責任会計 / ケース・スタディ

Outline of Final Research Achievements

This research has examined the meanings that a company controls manufacturing floor workers to improve their jobs through accounting numbers, adopting the way of literature review and interview. In consequence, it was clarified that it has purposes such as development of cost or profit awareness to show the outputs, such as that of improvement activities, by accounting numbers. In addition, it was also clarified that it is useful for a company to adopt systems that urge manufacturing floor workers to acquire a wide range of job skills, to do budgetary management flexible for business environment changes under the personnel system of lifetime employment, which is characteristic for Japanese companies.

Free Research Field

管理会計