1998 Fiscal Year Final Research Report Summary
Comparative Study of Management Control
| Project/Area Number |
08044030
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| Research Category |
Grant-in-Aid for international Scientific Research
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| Allocation Type | Single-year Grants |
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| Section | Joint Research |
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| Research Field |
Accounting
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| Research Institution | KOBE UNIVERSITY |
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Principal Investigator |
TANI Takeyuki Kobe University, Faculty of Business Administration, Professor, 経営学部, 教授 (00030718)
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| Co-Investigator(Kenkyū-buntansha) |
ALI Arnaut シュツットガルト大学, 経営経済学部, 助手
HORVATH Pete シュツットガルト大学, 経営経済学部, 教授
HOPPER Trevo マンチェスター大学, 会計ファイナンス学部, 教授
SCAPENS Robe マンチェスター大学, 会計ファイナンス学部, 教授
KATO Yutaka Kobe University, Faculty of Business Administration, Professor, 経営学部, 教授 (70117993)
TREVOR Hopper University of Manchester, Department of Finance and Accounting, Professor
PETER Horvath Universitat Stuttgart, Betriebs-wirtschaftliches Institute, Professor
ROBERT Scapens University of Manchester, Department of Finanidce and Accounting, Professor
ARNAUT Ali Universitat Stuttgart, Betriebs wirtschaftliches Institute, Assistant
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| Project Period (FY) |
1996 – 1998
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| Keywords | Mangement Control / Target Cost Management / Supplier Management / Management Accounting for Global Organization |
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| Research Abstract |
The Study covers three topics on management control.
(1)Japanese-German Comparison of Target Cost Management : Based on the case study, the survey study was conducted. The workshop was held in Kobe to discuss the results of the study together with some of the researchers and practitioners from Japan, Germany and US.
(2)Japanese-German Comparison of Supplier Management : The paper was published on this topic. Factors for longer leadtime of product development in German were uncovered through survey research.
(3)Japanese-UK Comparison of Management Accounting for Global Organization : We find :
a. Japanese companies had tendency to design management control system with tight control over their subsidiaries.
b. Japanese companies had lower linkage of subsidiaries' performance to incentive system.
c. Japanese companies were apt to demand too much information from their subsidiaries, even if they were said to have decision authority. Therefore, they did not feel delegated.
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