2017 Fiscal Year Final Research Report
Use of management control system and dynamic capabilities
Project/Area Number |
26780264
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Research Category |
Grant-in-Aid for Young Scientists (B)
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Allocation Type | Multi-year Fund |
Research Field |
Accounting
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Research Institution | Osaka University of Economics |
Principal Investigator |
Asada Hirofumi 大阪経済大学, 情報社会学部, 准教授 (30580823)
|
Project Period (FY) |
2014-04-01 – 2018-03-31
|
Keywords | 管理会計変化 / コントロール・システム / enabling control / dynamic capabilities / transparency / idle capacity / direct costing / cost management |
Outline of Final Research Achievements |
The first contribution of this study is to provide an understanding of how top managers switch the use of control in accordance with the company's situation. The second contribution is to show a part of organizational capabilities to change a control system by accountants.The third contribution of this study is to reveal a changing process of a control system in which top managers, shop floor workers and accountants interact with each other.
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Free Research Field |
管理会計
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