2004 Fiscal Year Final Research Report Summary
Comprehensive Research of Influence of Non-financial Indexes on Accounting Information
| Project/Area Number |
14203012
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| Research Category |
Grant-in-Aid for Scientific Research (A)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kobe University |
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Principal Investigator |
KATO Yutaka Kobe University, Graduate School of Business Administration, Professor, 大学院・経営学研究科, 教授 (70117993)
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| Co-Investigator(Kenkyū-buntansha) |
TANI Takeyuki Kobe University, Graduate School of Business Administration, Professor, 大学院・経営学研究科, 教授 (00030718)
ITOH Yoshihiro Kobe University, Graduate School of Business Administration, Professor, 大学院・経営学研究科, 教授 (10168388)
KOKUBU Katsuhiko Kobe University, Graduate School of Business Administration, Professor, 大学院・経営学研究科, 教授 (70225407)
MIYA Hiroshi Kobe University, Graduate School of Business Administration, Associate Professor, 大学院・経営学研究科, 助教授 (00296419)
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| Project Period (FY) |
2002 – 2004
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| Keywords | Non Financial Indexes / Balanced Scorecard / Inter-organizational Relationships / Micro Profit Center / Implementation Study / Accounting Information / Environmental Management Accounting / Quality Control |
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| Research Abstract |
The purpose of this research is to clarify the relationships between non-financial information and accounting information. Topics discussed are balanced scorecard, inter-organizational relationships especially buyer-suppliers relationships, environmental management accounting, micro profit center including Kyocera's amoeba systems, total quality control and quality cost management, divisional organizational management, and management accounting implementation.
Balanced scorecard integrates non-financial information into accounting for performance evaluation and strategy formulation. Even trusty relationships have established between buyers and suppliers, buyers monitor suppliers' activities using both financial and non-financial information.. Environmental consideration during new product development often generates additional costs. Material flow accounting, however, attains the 'trade-on' between costs and green operations. Design-for-environment and life cycle assessment utilize fina
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ncial and non-financial information. Philosophy embedded micro profit center organization makes it possible far employees to attains profit target even their business units are cost centers. Japanese quality control has its dysfunction, especially the lack of cost conscious attitude. Return on quality approach could resolves the problem above mentioned Organizational changes are based on the belief that changes could improve financial performance. Our empirical research reveals that such changes rarely generate the higher financial performance. We also find that implementation of new management accounting initiatives often fail, mainly because non-financial consideration is not sufficient.
We find management accounting research rarely extends its perspective beyond accounting boundary and limits its consideration around accounting information. As described, non-financial information and consideration are indispensable for management accounting. This suggests that management accounting should extend its perspective to non-financial issues. It may be curious accounting must respect non-accounting factors. Nevertheless, we should emphasis that accounting issues is not a sole accounting issue Less
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[Journal Article] 日本的経営を鍛え直す2005
Author(s)
加登豊(加護野忠男, 伊丹敬之, 谷武幸)
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Journal Title
CIBERモノグラフシリーズ(神戸大学大学院経営学研究科国際経営教育研究センター) 1
Pages: 27-37
Description
「研究成果報告書概要(和文)」より
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