| Project/Area Number |
21830154
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Konan University |
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Principal Investigator |
ARAI Kohei Konan University, マネジメント創造学部, 講師 (30550313)
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| Project Period (FY) |
2009 – 2010
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| Project Status |
Completed (Fiscal Year 2010)
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| Budget Amount *help |
¥871,000 (Direct Cost: ¥670,000、Indirect Cost: ¥201,000)
Fiscal Year 2010: ¥533,000 (Direct Cost: ¥410,000、Indirect Cost: ¥123,000)
Fiscal Year 2009: ¥338,000 (Direct Cost: ¥260,000、Indirect Cost: ¥78,000)
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| Keywords | 管理会計 / 管理会計の採用研究 / 導入研究 / 会計的知識 / 郵送質問票調査 / スタートアップ企業 / 生産管理会計 / 実践理論 / 生成プロセス / 溶け込んだ機能性 |
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| Research Abstract |
The purpose of this study is the investigation of management accounting adoption on start-up companies. I found contributions of the following three points.
Firstly, an exploratory field research to clarify the generation management accounting in small plants suggests the importance roll of accounting expertise (e.g.CPA). Secondly, the questionnaires mailed targeting start-ups within 10 years foundation suggest positive relationship between the delegation of staff task and the adoption of budgeting, negative relationship between the delegation of treasurer task and the adoption of budgeting. Thirdly, I developed the method of case-cross over study to investigate to the effect of new management accounting systems.
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