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A positive study on global business evaluation system about overseas business strategy

Research Project

Project/Area Number 24530552
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionYokohama National University

Principal Investigator

MIZOGUCHI SHUJI  横浜国立大学, 国際社会科学研究院, 教授 (30200033)

Project Period (FY) 2012-04-01 – 2015-03-31
Project Status Completed (Fiscal Year 2014)
Budget Amount *help
¥4,940,000 (Direct Cost: ¥3,800,000、Indirect Cost: ¥1,140,000)
Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2013: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2012: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Keywords事業評価システム / 海外事業戦略 / 現地子会社評価 / タイランド / オーストラリア / 情報システム / 加工組立会社 / 素材加工会社 / 業績評価指標 / 事業戦略 / 海外子会社 / 地域統括会社 / マネジメント・コントロール・システム / 情報化投資 / グローバル企業 / 多国籍 / 事業評価 / 業績評価
Outline of Final Research Achievements

This study made the characteristic clear from the viewpoint of the Management accounting about the difference of the performance evaluation system between the head quarter and the overseas subsidiaries in Japanese companies which are globalized. I chose two representative types of global companies, which are Japanese and English ones. One is the Japanese subsidiary processing and assembling in Thailand. Another is the British subsidiary processing materials in Australia. I compared both of them with the business performance sytem between the head quarter and local subsidiary.
As a result , the integrated performance evaluation systems by the head quarters in the two countries are not existing and it was recognized that the original management control system which added the characteristic of the local subsidiary was formed .

Report

(4 results)
  • 2014 Annual Research Report   Final Research Report ( PDF )
  • 2013 Research-status Report
  • 2012 Research-status Report
  • Research Products

    (4 results)

All 2014 2013 2012

All Journal Article (4 results) (of which Peer Reviewed: 1 results,  Open Access: 1 results)

  • [Journal Article] 企業のグローバル化に伴う情報システムの展開に関する考察-日本のグローバル企業における事例を中心に-2014

    • Author(s)
      溝口 周二
    • Journal Title

      中央大学『商学論叢経理研究』

      Volume: 55(4) Pages: 269-288

    • Related Report
      2014 Annual Research Report
    • Peer Reviewed / Open Access
  • [Journal Article] 企業のグローバル化に伴う情報システムの展開に関する考察-日本のグローバル企業におkる事例を中心にー2014

    • Author(s)
      溝口周二
    • Journal Title

      商学論纂

      Volume: 55巻4号 Pages: 269-288

    • Related Report
      2013 Research-status Report
  • [Journal Article] 子会社の海外展開と情報システムの適合性2013

    • Author(s)
      溝口周二
    • Journal Title

      企業会計

      Volume: 65巻8号 Pages: 17-25

    • NAID

      40019678127

    • Related Report
      2013 Research-status Report
  • [Journal Article] 海外子会社における組織特性と情報システムの適合性2012

    • Author(s)
      溝口周二
    • Journal Title

      横浜経営研究

      Volume: 33(1) Pages: 1-20

    • Related Report
      2012 Research-status Report

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Published: 2013-05-31   Modified: 2019-07-29  

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