2011 Fiscal Year Final Research Report
Practice-based study in the role of management accounting in new product development "strategizing"
| Project/Area Number |
21730386
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Ritsumeikan University |
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Principal Investigator |
HORII Satoshi 立命館大学, 経営学部, 准教授 (50387867)
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| Project Period (FY) |
2009 – 2011
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| Keywords | 管理会計 / 戦略化 |
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| Research Abstract |
In this research, I consider how budgetary management routine contributes to emerging new product development strategy in terms of practice-based view. As a result of the research, I found that through the discussion in the budgetary management process under the condition of use of aggregative financial measures and shortening of new product development process, not only strategic adaptation and product innovation are enabled with the interruption of harmonization between budget and action plan, but also organizational capability which forms the foundation of new product development is developed. And I pointed out that management accounting literacy of managers is significant in budgetary management process.
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