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A study on the relationship between corporate governance and management accounting in France

法国公司治理与管理会计关系研究

基本信息

批准号：
18530353
负责人：
OSHITA Johei
金额：
$ 1.52万
依托单位：
Kyushu University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2006
资助国家：
日本
起止时间：
2006 至 2007
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-18530353/
关键词：
management accounting corporate governance internal control management control paradox risk France 会計学経営学

项目摘要

First of all, this research subject "A study on the relationship of corporate governance and management control in France" began from the discussion over the recognition of the paradox of control and its countermeasure. This is just in the relation to the discussion over the balance scorecard that has been developed in North America, and as the result of that discussion, a new framework of French management control has come to be newly created. The main target of research of this year was to recognize how the concept of corporate governance has been understood and in that way it has been included in the French management control framework.We can summarize the result of research briefly as follows. In case we see the argument of management control trying to include the concept of corporate governance, we had to pay attention to the point where the new development of internal control became an opportunity for it. And following the French case, we paid attention to the internal control aspect of corporate governance. By doing so, it has become little by little clear that while the prescription of internal control as the law not only enabled <the governance of the control> that manage the paradox of control, but also can lead <the control of the governance> that advances the management of risk from the inside automatically. In short, by making the French management control a material for this research, we tried to clarify the mechanism in which the <the governance of the control> and <the control of the governance> are combined and, therefore we could arrange successfully the relationship among corporate governance, internal control, and management control by using two concepts such as "paradox" and "risk.."

首先，本研究课题《法国公司治理与管理控制的关系研究》从对控制悖论的认识及其对策的探讨入手。这与北美关于平衡计分卡的讨论有关，作为讨论的结果，法国新创建了一个管理控制框架。今年的主要研究目标是认识到公司治理的概念是如何被理解的，并以这种方式将其纳入法国的管理控制框架。我们可以将研究结果简要总结如下。如果我们看到管理控制的论点试图纳入公司治理的概念，我们必须关注内部控制的新发展为其提供了机会的那一点。在法国的案例之后，我们关注了公司治理的内部控制方面。通过这样做，人们逐渐清楚地认识到，尽管将内部控制规定为法律，不仅使治理控制悖论的控制得以实现，而且还可以引导治理治理自动从内部推进风险管理。总之，通过以法国管理层控制为研究对象，我们试图阐明控制权治理与治理控制相结合的机制，从而可以通过运用悖论和风险两个概念来成功地理顺公司治理、内部控制和管理控制之间的关系。