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Strategic Management Accounting Research for Disaster Risk in Supply Chain

Research Project

Project/Area Number 16K17220
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionNagoya University of Foreign Studies

Principal Investigator

Hara Shinnosuke  名古屋外国語大学, 現代国際学部, 講師 (20739982)

Project Period (FY) 2016-04-01 – 2022-03-31
Project Status Completed (Fiscal Year 2021)
Budget Amount *help
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2019: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2018: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2017: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2016: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Keywords管理会計 / サプライチェーン / リスクマネジメント / 在庫管理 / レベニューマネジメント / イベントリスク / 新型コロナウイルス / クライシス / 会計学 / 災害
Outline of Final Research Achievements

The purpose of this study was to clarify the response and assessment of risk in supply chain from a strategic management accounting perspective. Initially, the study focused on the impact of the Great East Japan Earthquake, but the damage suffered by companies due to the COVID-19, which had a global impact during the period, was also included in the scope of the study because of its similarity to disasters in terms of large-scale and widespread impact. A literature review, data analysis, and interviews with domestic and foreign companies were conducted to evaluate the characteristics of each industry and the efforts of individual companies from various perspectives.

Academic Significance and Societal Importance of the Research Achievements

研究開始時点では、管理会計分野において災害のようないわゆるイベントリスクへの対応や管理といったテーマは十分な研究の蓄積が進んでおらず、萌芽的な段階にあった。その理由として、突発性や予測の困難さに起因する管理可能性の低さが挙げられるが、現代企業にとってこの種のリスクは決して看過できないものとなっている。本研究を通じて明らかとなった業界ごとの傾向や個別企業の先進的な取り組みは、今後のイベントリスクへの対応を検討する上で一助となるものと考える。

Report

(7 results)
  • 2021 Annual Research Report   Final Research Report ( PDF )
  • 2020 Research-status Report
  • 2019 Research-status Report
  • 2018 Research-status Report
  • 2017 Research-status Report
  • 2016 Research-status Report
  • Research Products

    (6 results)

All 2021 2020 2018 2017 2016

All Journal Article (2 results) (of which Peer Reviewed: 2 results,  Open Access: 1 results) Presentation (4 results) (of which Int'l Joint Research: 1 results)

  • [Journal Article] An Inter-Industry Comparison of Inventory Management Against Disaster Risks: Evidence from Japan2020

    • Author(s)
      原慎之介
    • Journal Title

      Asia-Pacific Management Accounting Journal

      Volume: 15(1) Pages: 21-42

    • Related Report
      2020 Research-status Report
    • Peer Reviewed
  • [Journal Article] A study of Inventory Level Change before and after the Great East Japan Earthquake: Implications for Just-In-Time in the 21st Century2016

    • Author(s)
      原慎之介
    • Journal Title

      Asia-Pacific Management Accounting Journal

      Volume: 11(2) Pages: 169-192

    • Related Report
      2016 Research-status Report
    • Peer Reviewed / Open Access
  • [Presentation] 航空企業におけるイベントリスクのマネジメント2021

    • Author(s)
      原慎之介
    • Organizer
      日本原価計算研究学会
    • Related Report
      2021 Annual Research Report
  • [Presentation] An Inter-Industry Comparison of Inventory Management against Disaster Risk: Evidence from Japan2018

    • Author(s)
      Shinnosuke Hara
    • Organizer
      Asia-Pacific Management Accounting Association
    • Related Report
      2018 Research-status Report
    • Int'l Joint Research
  • [Presentation] クライシスマネジメント研究の現状と課題2017

    • Author(s)
      原慎之介
    • Organizer
      日本原価計算研究学会 第43回全国大会
    • Related Report
      2017 Research-status Report
  • [Presentation] クライシスマネジメントと在庫管理についての一考察2016

    • Author(s)
      原慎之介
    • Organizer
      日本原価計算研究学会 第42回全国大会
    • Place of Presentation
      中央大学 多摩キャンパス
    • Year and Date
      2016-08-28
    • Related Report
      2016 Research-status Report

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Published: 2016-04-21   Modified: 2023-01-30  

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