Empirical research on organisational factors that promote the effectiveness of amoeba management systems

2023 Fiscal Year Final Research Report

• Project/Area Number: 20K02050
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Chuo University
• Principal Investigator: Watanabe Takeo 中央大学, 商学部, 教授 (00294398)
• Project Period (FY): 2020-04-01 – 2024-03-31
• Keywords: アメーバ経営システム / 努力実感性 / 因果明瞭性 / プレゼンティズム / プレゼンティズム促進要因 / 支援的リーダーシップ / 事故効力感

Outline of Final Research Achievements

In order to investigate the factors that promote the effectiveness of the amoeba management system (hereafter referred to as ‘AMS’), this study focused on the perception of the organisational members of the AMS on the characteristics of the divisional profitability system, namely, the perception of effort realisation that ‘efforts made in the past’ are promptly and appropriately reflected in the accounting information. The study also focused on causal clarity, which is the perception of the causal relationship between effort and results, and clarified the relationship between these and the effects of AMS.
More specifically, the study empirically clarified that AMS is most effective in an environment where effort realisation and causal relationship can suppress presenteeism, which is the state of being present at work despite being ill.

Free Research Field

管理会計

Academic Significance and Societal Importance of the Research Achievements

プレゼンティズムを促進するような組織的要因ができるだけ排除され，かつアメーバのリーダーが部下に対して支援的な姿勢を示すことができている環境が，AMSの会計情報上の特性がその効果を促進するうえで最適であり，AMSを持続可能な形で運用し続けることにつながる可能性を明らかにすることができた。これにより，日本的管理会計システムの導入研究の発展に大きく寄与するとともに，AMSの実務への効果的かつ円滑な導入に寄与し，その一層の普及を促すことになると考えることができる。その意味で本研究は先駆的な研究であり，学術的意義も大きいと言える。