2017 Fiscal Year Final Research Report
The role of management acconting in the resource mobilization process
Project/Area Number |
26780266
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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 | Hiroshima University of Economics |
Principal Investigator |
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Project Period (FY) |
2014-04-01 – 2018-03-31
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Keywords | イノベーション / マテリアルフローコスト会計 / 資源動員プロセス |
Outline of Final Research Achievements |
This study focused on the ‘equation of calculation’ which is a structural element of management accounting, and grasped the role of management accounting in the resource mobilization process through the literature and case study. It also gave a policy for enabling management accounting to mobilize resources. The main result is finding that the justification of the ‘equation of calculation’ of management accounting is a useful concept in grasping its power of mobilizing resources and the ‘equation of calculation’ designed as expanding the ‘span of influence’ promotes resource mobilization.
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Free Research Field |
会計学
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