Generation and Adoption of Modern Management Accounting Systems

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The purpose of this study is the investigation of management accounting adoption on start-up companies. I found contributions of the following three points.Firstly, an exploratory field research to clarify the generation management accounting in small plants suggests the importance roll of accounting expertise (e.g.CPA). Secondly, the questionnaires mailed targeting start-ups within 10 years foundation suggest positive relationship between the delegation of staff task and the adoption of budgeting, negative relationship between the delegation of treasurer task and the adoption of budgeting. Thirdly, I developed the method of case-cross over study to investigate to the effect of new management accounting systems.