WEKO3
アイテム
我が国の中小企業再生における管理会計の導入
https://doi.org/10.18999/ecos.58.3.58
https://doi.org/10.18999/ecos.58.3.5870376526-7b9c-4fd2-8d5c-217146387dce
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
inagakiyasushi.pdf (1.6 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2011-04-20 | |||||
| タイトル | ||||||
| タイトル | 我が国の中小企業再生における管理会計の導入 | |||||
| 言語 | ja | |||||
| 著者 |
稲垣, 靖
× 稲垣, 靖 |
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| アクセス権 | ||||||
| アクセス権 | open access | |||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | The main purpose of this study is to examine the effects of implementing management accounting system on efforts to revival of SMEs in Japan, and further, to seek the factors which facilitate or disturb to implement management accounting system. 1 conducted the action research for the two companies in the same industry. As a result, I found that both two companies could implement cost accounting systems because they have already implemented operation control. It means that operation management could facilitate to implement management accounting system. However, I also found that there is great difference between the two companies in regard with the use of management accounting information. While the CEO who relied on management accounting could use management accounting information and improve the corporate performance, the CEO who didn't relied on management accounting could not use management accounting information adequately and improve the corporate performance. This suggests that CEO's lack of understanding of management accounting would disturb the function of management accounting. Based on the findings, in conclusion, I present that how management accounting system will be implemented and its effect on revival of SMEs. | |||||
| 言語 | en | |||||
| 出版者 | ||||||
| 出版者 | 名古屋大学大学院経済学研究科 | |||||
| 言語 | ja | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| 資源タイプ | ||||||
| 資源 | http://purl.org/coar/resource_type/c_6501 | |||||
| タイプ | departmental bulletin paper | |||||
| 出版タイプ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| ID登録 | ||||||
| ID登録 | 10.18999/ecos.58.3.58 | |||||
| ID登録タイプ | JaLC | |||||
| ISSN（print） | ||||||
| 収録物識別子タイプ | PISSN | |||||
| 収録物識別子 | 0022-9725 | |||||
| 書誌情報 |
ja : 経済科学 巻 58, 号 3, p. 58-74, 発行日 2010-12-25 |
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| 著者版フラグ | ||||||
| 値 | publisher | |||||
| URI | ||||||
| 識別子 | http://hdl.handle.net/2237/14611 | |||||
| 識別子タイプ | HDL | |||||
