| Project/Area Number |
15330091
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Keio University |
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Principal Investigator |
SONODA Tomoaki Keio University, Faculty of Business and Commerce, Associate Professor, 商学部, 助教授 (50226718)
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| Co-Investigator(Kenkyū-buntansha) |
OBATA Hiroshi Hitotsubashi University, Graduate School of Commerce and Management, Professor, 大学院・商学研究科, 教授 (20194623)
KOBAYASHI Yoshitaka Keio University, Faculty of Business and Commerce, Professor, 商学部, 教授 (40062187)
SAKI Akihiro Meiji University, School of Business Administration, Professor, 経営学部, 教授 (50170626)
NISHIMURA Yuko Toyo University, Faculty of Business Administration, Professor, 経営学部, 教授 (10099228)
YAMAMOTO Tatsushi Nagoya University, Graduate School of Economics, Professor, 大学院・経済学研究科, 教授 (80191419)
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| Project Period (FY) |
2003 – 2004
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| Project Status |
Completed (Fiscal Year 2004)
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| Budget Amount *help |
¥9,300,000 (Direct Cost: ¥9,300,000)
Fiscal Year 2004: ¥4,500,000 (Direct Cost: ¥4,500,000)
Fiscal Year 2003: ¥4,800,000 (Direct Cost: ¥4,800,000)
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| Keywords | Business Restructuring / Shared Services / Real Option / Capital Cost / EAI / Intra-Company System / Tax for M&A / Strategic R&D Partnership / 情報システム統合 / 企業組織再編成税制 |
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| Research Abstract |
Our project, "Research of Diversified Management Accounting for Supporting Business Restructuring", covers the areas of immediate business relevance, namely : Real Option, Capital Cost, Internal Rate of Return, Strategic M&A Partnership, EAI (Enterprise Application Integration), Object Oriented Costing, Performance Management System of Intra-Company System, Tax for Restructuring and M&A, Shared Services, and Balanced Scorecard. Business restructuring has a variety of means and processes, and many factors contribute to its success. Our project employed both positive research (e.g. interviewing companies.) and the examination of the existing literature to give an appraisal to the various methods. Some members have published papers based on this research and the team submitted a final report entitled "Research of Diversified Management Accounting for Supporting Business Restructuring", which suggests the validity of some classes of management accounting information and proposes several methods to support business restructuring.
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