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Theoretical and empirical research on the influence function of management accounting system

Research Project

Project/Area Number 26380620
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionChuo University

Principal Investigator

Watanabe Takeo  中央大学, 商学部, 教授 (00294398)

Project Period (FY) 2014-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000)
Fiscal Year 2017: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2015: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2014: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Keywords影響機能 / 方向づけ機能 / 動機づけ機能 / 自己効力感 / 集約的効力感 / 統制感 / 自己決定感 / インタラクション / 影響機能研究 / チーム効力感
Outline of Final Research Achievements

The purpose of this research is to clarify the influence function of management accounting system on the behavior organization members, that is, the function to direct the behavior of organization members and the function to promote their motivation.
We constructed an analytical model through a literature review, refined it through hearing to practitioners, and finally verified the model by statistical analysis.
As a result of the analysis, it was found that accounting goals with a high degree of difficulty and accounting goals that deviated somewhat from manageability promote the motivation of organization members under certain assumptions.

Report

(5 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • 2014 Research-status Report

Research Products

(4 results)

All 2017 2016 2014

All Journal Article (3 results) (of which Open Access: 1 results,  Acknowledgement Compliant: 1 results) Presentation (1 results)

  • [Journal Article] 会計情報と集約的効力感2017

    • Author(s)
      渡辺岳夫
    • Journal Title

      原価計算研究

      Volume: 41 Pages: 13-25

    • Related Report
      2017 Annual Research Report
    • Open Access
  • [Journal Article] アメーバ経営システムにおけるプロフィットセンター化の方法の探索:西精工㈱の収益計上方法に関するケーススタディ2016

    • Author(s)
      渡辺岳夫
    • Journal Title

      産業経理

      Volume: 75巻4号 Pages: 35-47

    • Related Report
      2015 Research-status Report
    • Acknowledgement Compliant
  • [Journal Article] アメーバ経営システムの影響機能と経営理念2014

    • Author(s)
      渡辺岳夫
    • Journal Title

      會計

      Volume: 186 Pages: 418-432

    • Related Report
      2014 Research-status Report
  • [Presentation] 会計情報と集約的効力感:アメーバ経営システムの効果に関する実証的研究2016

    • Author(s)
      渡辺岳夫
    • Organizer
      日本原価計算研究学会
    • Place of Presentation
      中央大学
    • Year and Date
      2016-08-29
    • Related Report
      2016 Research-status Report

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Published: 2014-04-04   Modified: 2019-03-29  

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