Comparative Study of Management Accounting Practices of Japanese Affiliates and local Companies in Singapore, Malaysia, and Thailand

日本关联公司与新加坡、马来西亚、泰国本土公司管理会计实践的比较研究

• 批准号: 13630166
• 负责人: NISHIMURA Akira
• 金额: $ 2.3万
• 依托单位: Kyushu Sangyo University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2001
• 资助国家: 日本
• 起止时间: 2001 至 2002
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-13630166/
• 关键词: Questionnaire; management Accounting; Asian Management Accounting Forum; Asian Management Accounting Association; Comparative Study; Singapore's management Accounting; Thailand's management Accounting; Malaysian management Accounting; アンケート調査; アジ

The project leader, Nishimura must take much time to coordinate items of questions and the style and form of the questionnaire at the implementation stage of the questionnaire in April and May of 2002, although he already agreed about these issues with foreign joint researchers in Singapore, Malaysia, and Thailand. At the same time, he collected and analyzed the questionnaire returned from Japanese affiliates. Although he considered to pressing no-replying companies to answer the questionnaire because of low collection rate, he must give up it for lack of budget and time. After the statistical treatment and analysis of the data, he prepared a paper and made a presentation at the theme session in the annual (2002) conference of Japan Management Accounting Association : Management Accounting Practices of Japanese Affiliates in Singapore, Malaysia, and Thailand. This paper is published in the journal of the university.After that time, the project leader confirmed the progress and situatio … More ns of the questionnaire collection and analysis in the three countries, and gave the finding of his research as a model to foreign researchers and asked them to analyze data and prepare their papers. These works were finished until the end of October and published as a report : Monograph : Comparative Study of Asian Management Accounting. On the 2^<nd> and 3^<rd> of November, an international conference, Asian Management Accounting Forum, was held in the Kyushu University International Exchange Research Plaza, where foreign joint researchers and some prominent professors from Korea and Hong Kong were invited. This resulted in the establishment of Asian Management Accounting Association, which will be held in Thailand this November. The monograph will be published as a book after rewriting and rearranging their papers after the model of Nishimura's paper. Thanks to the Grant-In-Aid for Science Research, all the results of research implemented by Nishimura will be published as a book in Palgrave Macmillan Publisher this year. Less

项目负责人西村在2002年4月和5月的问卷实施阶段必须花很多时间来协调问题项以及问卷的样式和形式，尽管他已经与新加坡、马来西亚和泰国的外国联合研究人员就这些问题达成了一致。同时，他收集和分析了从日本分支机构返回的调查问卷。虽然由于收集率低，他曾考虑迫使无回复者公司回答问卷，但由于缺乏资金和时间，他不得不放弃。在对数据进行统计处理和分析后，他准备了一篇论文，并在日本管理会计协会年会(2002年)的主题会议上作了发言：日本在新加坡、马来西亚和泰国的分支机构的管理会计实践。这篇论文发表在该校的学报上。之后，项目负责人确认了进展和情况…更多地收集和分析了三个国家的问卷调查结果，并将他的研究成果作为范本提供给外国研究人员，请他们分析数据和准备论文。这些工作一直完成到10月底，并以报告的形式出版：专著：亚洲管理会计比较研究。11月2日和3日，亚洲管理会计国际论坛在九州大学国际交流研究广场举行，邀请了来自韩国和香港的外国联合研究员和一些知名教授参加。这导致了亚洲管理会计协会的成立，该协会将于今年11月在泰国举行。这部专著将按照西村的论文模式重写和重新编排论文后作为一本书出版。多亏了科学研究助学金，西村实施的所有研究成果都将在今年以书籍的形式在帕尔格雷夫·麦克米伦出版社出版。较少

项目成果

Akira Nishimura: "シンガポール,タイ,マレーシアにおける日本進出企業の管理会計の実態"商談論叢. 第43巻・第3・4号. 1-50 (2003)

Akira Nishimura：“新加坡、泰国和马来西亚向日本扩张的公司管理会计的实际状况”《商务谈判系列》第 43 卷第 3 期和第 4 期。1-50（2003 年）。

西村 明: "Asian Economic Growth and Management Accounting"Malaysian Accounting Review. 第1巻第1号. 1-24 (2002)

Akira Nishimura：“亚洲经济增长和管理会计”《马来西亚会计评论》第 1 卷 1. 1-24 (2002)。

西村 明: "Control Function of Accounting and Management Accounting"商経論叢(九州産業大学商学会). 42巻3号. 31-54 (2001)

Akira Nishimura：“会计和管理会计的控制功能”Shōkei Ronsen（九州产业大学商学院），第 42 卷，第 3. 31-54 期（2001 年）。

西村 明, 大下丈平: "管理会計の国際的展開"九州大学出版会. 820 (2003)

Akira Nishimura、Johei Oshita：《管理会计的国际发展》九州大学出版社 820（2003）。

Akira Nishimura: "Feed Forward Cost Accounting and Strategic Management"International Journal of Accounting Literature. Vol.1No.2-4. 117-136 (2001)

Akira Nishimura：《前馈成本会计与战略管理》国际会计文献杂志。