2016 Fiscal Year Final Research Report
The relationships between inter-firm cost managements and governance structure: An empirical study
| Project/Area Number |
26380633
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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 | Kansai University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Keywords | 組織間関係 / 契約 / 統治構造 / 原価管理 / 実証研究 |
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| Outline of Final Research Achievements |
Inter-firm cost management is one of the main topics in inter-firm management control. Prior studies demonstrate the specific cost management practices (i.e., target setting, evaluation of cost reduction activities, information sharing) and the factors that effect these practices. However, few studies explain the influence of formal governance structures on these cost management practices.
In this study, we investigate the relationships between inter-firm cost management activities and governance structures (contract complexities etc) by using Japanese data.
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| Free Research Field |
管理会計
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