Style and Process of Accoutabilities in Strategic Cost Management.

战略成本管理责任的风格和流程。

• 批准号: 09630132
• 负责人: KOBAYASHI Tetsuo
• 金额: $ 1.02万
• 依托单位: Kobe University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 1997
• 资助国家: 日本
• 起止时间: 1997 至 1998
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-09630132/
• 关键词: strategic cost management; strategic management accounting; accountability; cross-functional team; balanced scorecard

Some components of Japanese cost management which can be observed in target cost management, just-in-time production systems and others, are the focal points of recent research in management accounting field : cross-functional teams, interactive organizational learning and knowledge-creating activities through the informations shared among members of the organization and flatter organizations are the examples of such components. On the other hand, in the literature we can find another argument of management accounting, too : it's strategic cost management or strategic management accounting which are advocated since the beginning in 1980. This argument contains many normative elements.So, it's now an important task for researcher to find contact points of these two streams. For this purpose I have researched in this study the styles and processes of accountability intermediated through management accounting informations. I did in the year of 1997 and 1998 a comprehensive literature survey and in-depth field research. The field research showed some gaps between the normative perspectives of strategic cost management or strategic management accounting and the practice of Japanese cost management However, I found also the possibility that the difference Would be smaller, depending on the change of the styles and processes of accountability.

日本成本管理的一些组成部分可以在目标成本管理、及时生产系统和其他方面观察到，是最近管理会计领域研究的焦点：跨职能团队、通过组织成员和扁平化组织之间共享信息的互动组织学习和知识创造活动就是这些组成部分的例子。另一方面，在文献中我们也可以发现管理会计的另一种说法：即战略成本管理或战略管理会计，这是1980年开始提倡的。这一论点包含了许多规范性因素。因此，研究人员现在的一项重要任务是找到这两种流的接触点。为此，我在本研究中研究了通过管理会计信息中介的问责方式和过程。我在1997年和1998年做了全面的文献调查和深入的实地调研。实地研究表明，战略成本管理或战略管理会计的规范性观点与日本成本管理的实践存在一定差距，但我也发现，随着问责方式和流程的变化，这种差异可能会变小。

项目成果

Tetsuo Kobayashi: "Concept of Accountability and Strategic Management Accounting" Journal of Economics & Business Administration (Kokumin-Keizai Zasshi). vol.177 No.3. 1-15 (1998)

小林哲夫：《问责制概念与战略管理会计》经济学杂志

小林哲夫: "戦略的管理会計に関する一考察-アカウンタビリティのスタイルとプロセス" 会計. 155・1. 1-12 (1999)

小林哲夫：“战略管理会计研究 - 问责方式和流程”会计 155・1（1999）。

小林哲夫: "アカウンタビリティの概念と戦略的管理会計" 国民経済雑誌. 177・3. 1-15 (1998)

小林哲夫：“问责制的概念与战略管理会计”国民经济杂志177・3.1-15（1998）。

Tetsuo Kobayashi: "On the Strategic Management Accounting : Style and Process of Accountability" Accounting (Kaikei). vol.155 No.1. 1-12 (1999)

Tetsuo Kobayashi：“论战略管理会计：问责的风格和过程”会计（Kaikei）。