2016 Fiscal Year Final Research Report
Empirical research about control of budgetary slack in Japanese firms
| Project/Area Number |
26780265
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | University of Marketing and Distribution Sciences |
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Principal Investigator |
ITO Masataka 流通科学大学, 商学部, 准教授 (00706905)
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Keywords | 予算スラック / 予算管理 / 実証的研究 |
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| Outline of Final Research Achievements |
Budgetary slack is the reserve that was intentionally included in the budget. It is one of the issues in budgeting. We researched an actual practice of management concerning budgetary slack in Japanese firms and the influence of control to budgetary slack by senior manager. As a result of the research, the budgetary slack was also confirmed in Japanese firms, and it indicate that the senior manager controls budgetary slack. In addition, there are various kinds of control methods by senior manager. It suggest that there are multiple approaches to budgetary slack.
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| Free Research Field |
管理会計
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