2023 Fiscal Year Final Research Report
Elucidation of Management Control System for Quality by the Collaboration between Agriculture and Welfare
| Project/Area Number |
19K13846
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| Research Category |
Grant-in-Aid for Early-Career Scientists
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| Allocation Type | Multi-year Fund |
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| Review Section |
Basic Section 07100:Accounting-related
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| Research Institution | Hokkaido University (2021-2023)
Hirosaki University (2019-2020) |
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Principal Investigator |
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| Project Period (FY) |
2019-04-01 – 2024-03-31
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| Keywords | マネジメント・コントロール・システム / 成果コントロール / 行動コントロール / 人事コントロール / 文化コントロール / 農福連携 / 管理会計 / 品質 |
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| Outline of Final Research Achievements |
The collaboration between Agriculture and Welfare (Nou-fuku-renkei) will produce an increase in internal resource value, including an improvement in human resources. As a result, it enables the realization of increased production and expansion of sales channels as a corporate endeavor, which can increase the appeal to customers and inevitably bring about an increase in earnings. Through case studies, this study has shown that the practice of control over the users of welfare facilities can simultaneously realize the philosophy of the welfare facilities and increase business revenues, as well as achieve the goals of the users themselves. The study revealed that this is the control of customers, and that there are cases in which behavioral control does not exist and the three controls of culture, result, and personnel function in a complementary manner.
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| Free Research Field |
管理会計
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| Academic Significance and Societal Importance of the Research Achievements |
本研究は、実務における具体的なマネジメントの状況を分析しながら、農福連携を事業レベルで現実的に実現させるための検証材料の提供を可能にすることができた。これが農業家・社会福祉・地域コミュニティの議論における、道標としての役割の一旦を担うことが期待される。貴重な実務での適用事例に基づく理論的検討という側面から、研究の成果としてだけではなく、検討材料・批判材料としての検証素材の提供としても役立つと考えられる。
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