@article{oai:nagoya.repo.nii.ac.jp:00012721,
 author = {稲垣, 靖},
 issue = {3},
 journal = {経済科学},
 month = {Dec},
 note = {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.},
 pages = {58--74},
 title = {我が国の中小企業再生における管理会計の導入},
 volume = {58},
 year = {2010}
}