2017 Fiscal Year Final Research Report
Theoretical and empirical research on the influence function of management accounting system
| Project/Area Number |
26380620
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Chuo University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2018-03-31
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| Keywords | 影響機能 / 方向づけ機能 / 動機づけ機能 / 自己効力感 / 集約的効力感 / 統制感 / 自己決定感 |
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| Outline of Final Research Achievements |
The purpose of this research is to clarify the influence function of management accounting system on the behavior organization members, that is, the function to direct the behavior of organization members and the function to promote their motivation.
We constructed an analytical model through a literature review, refined it through hearing to practitioners, and finally verified the model by statistical analysis.
As a result of the analysis, it was found that accounting goals with a high degree of difficulty and accounting goals that deviated somewhat from manageability promote the motivation of organization members under certain assumptions.
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| Free Research Field |
管理会計論
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