2010 Fiscal Year Final Research Report
Fundamental research about MOT and Management Accounting
| Project/Area Number |
19530423
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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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 | Konan University |
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Principal Investigator |
NAGASAKA Yoshiyuki Konan University, 経営学部, 教授 (00268236)
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| Project Period (FY) |
2007 – 2010
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| Keywords | MOT / 管理会計 / ビジネス・プロセス・マネジメント / 品質保証 / 業績評価 / BSC / データ・マネジメント / トレーサビリティ・システム |
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| Research Abstract |
The relation between management accounting and MOT (management of technology) has been investigated systematically. Management accounting is considered at the stage of R&D(research and development), industrialization and business creation in particular. The biaxial evaluation of consistency with the management strategy and the profitability are important for R&D, and the technique motivation should be added as the third axis. Knowledge management as the approach to measure the productivity of R&D is also necessary. In addition, the signification of enforcing process evaluation by the abduction approach in BPM is clarified. These suggested a new possibility of the management accounting application in MOT.
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Research Products
(19 results)
