Empirical investigation of the managerial accounting systems for designing the business organizations in a consolidated business group

本研究的主题是实证研究管理会计制度的设计在一个合并企业集团的业务组织。当制作合并财务报表的母公司试图确定、选择、分离或取消其多元化业务中的某些业务单位时，应采用何种绩效评价措施来评价其业务单位和/或其管理人员。为了实证研究这一问题，我采用了问卷调查和公司走访。围绕这一宏大主题，我们探索并完成了以下四个子主题：1.发展日本企业价值模型，重新设计企业集团组织。开发日本模式的绩效评估措施，为管理者提高企业集团的价值。实证验证社会绩效评价指标对管理者财务效果的影响。拆解事业部为基础的组织结构，重新设计子公司，提升企业集团的价值。作为这些研究的结果，我发表了六篇文章和一本书。

The theme of this research is to empirically investigate the managerial accounting systems for designing the business organizations in a consolidated business group. When the parent company that makes consolidated financial statements tries to determine, select, separate or abolish some business units of their diversified businesses, what kinds of performance evaluation measures should be utilized for evaluating their business units and /or their managers. To empirically investigate this problem I applied questionnaire surveys and company visits.The following four sub-topics were explored and accomplished for this grand theme :1. Developing Japanese model of the value of the firm to redesign the business group organization.2. Developing Japanese model of performance evaluation measures for the managers to improve the value of the business group.3. Empirically verifying the financial effect of the social performance evaluation measures applied to the managers.4. Disassembling the division-based organization structure and redesigning the subsidiary companies to improve the value of the business group.As a result of these studies I published six articles and one book.