A Research on Japanese Management Accounting in Asian Context

2016 Fiscal Year Final Research Report

• Project/Area Number: 26380611
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Kyushu University
• Principal Investigator: MARUTA Okihiro 九州大学, 経済学研究院, 准教授 (70325588)
• Project Period (FY): 2014-04-01 – 2017-03-31
• Keywords: 管理会計

Outline of Final Research Achievements

We demonstrated that the profitability awareness of the employees and financial results improved in the small and medium-sized business which introduced amoeba management system.For-profit model of BSC spread as a result that a medical BSC research association recommended top-layer type of financial perspective in BSC during diffusion to hospitals even though they were non-profit organizations.About management control system for penetrating CSR awareness into organizations, we carried out interview investigation in the company which raised high-level financial achievements in the glasses industry, and we showed that personnel control to screen high talented persons having CSR consciousness, action control to oblige it to learning high skill for employees who want to participate in CSR activity, and culture control to celebrate on and make raise their reputation of the employees who participated in CSR activity are systematically practiced.

Free Research Field

会計学