Strategic Management Accounting Research for Disaster Risk in Supply Chain

2021 Fiscal Year Final Research Report

• Project/Area Number: 16K17220
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Nagoya University of Foreign Studies
• Principal Investigator: Hara Shinnosuke 名古屋外国語大学, 現代国際学部, 講師 (20739982)
• Project Period (FY): 2016-04-01 – 2022-03-31
• Keywords: 管理会計 / サプライチェーン / リスクマネジメント

Outline of Final Research Achievements

The purpose of this study was to clarify the response and assessment of risk in supply chain from a strategic management accounting perspective. Initially, the study focused on the impact of the Great East Japan Earthquake, but the damage suffered by companies due to the COVID-19, which had a global impact during the period, was also included in the scope of the study because of its similarity to disasters in terms of large-scale and widespread impact. A literature review, data analysis, and interviews with domestic and foreign companies were conducted to evaluate the characteristics of each industry and the efforts of individual companies from various perspectives.

Free Research Field

管理会計

Academic Significance and Societal Importance of the Research Achievements

研究開始時点では、管理会計分野において災害のようないわゆるイベントリスクへの対応や管理といったテーマは十分な研究の蓄積が進んでおらず、萌芽的な段階にあった。その理由として、突発性や予測の困難さに起因する管理可能性の低さが挙げられるが、現代企業にとってこの種のリスクは決して看過できないものとなっている。本研究を通じて明らかとなった業界ごとの傾向や個別企業の先進的な取り組みは、今後のイベントリスクへの対応を検討する上で一助となるものと考える。