Time and Space for Innovation Constructed by Material Flow Cost Accounting : Consideration from the View of Resource Mobilisation Capacity Power(<Special Issue>Dynamics of Calculation)
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- TENNOJIYA Tatsumasa
- Hiroshima University of Economics
Bibliographic Information
- Other Title
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- マテリアルフローコスト会計が構築するイノベーションの場 : 資源動員力の観点からの考察(<特集>計算の力学)
- マテリアルフローコスト会計が構築するイノベーションの場 : 資源動員力の観点からの考察
- マテリアルフローコスト カイケイ ガ コウチク スル イノベーション ノ バ : シゲン ドウインリョク ノ カンテン カラ ノ コウサツ
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Abstract
The purpose of this paper is to make clear why MFCA (Material Flow Cost Accounting) can construct time and space for innovation, and to consider how MFCA constructs them. Employing the concept of Resource Mobilisation Capacity Power which can overcome the limited understanding of the role of management accounting for innovation, this paper shows some findings. Because "Calculation Logic" of MFCA is different from other management accounting tools, MFCA can create "Tension" in company, which means MFCA can problematize current situation. And, some advantages MFCA has are useful in a phase of mobilising resources.
Journal
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- Journal of Information and Management
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Journal of Information and Management 33 (4), 53-64, 2013
Japan Society for Information and Management
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Details 詳細情報について
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- CRID
- 1390001205290998016
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- NII Article ID
- 110009661228
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- NII Book ID
- AA12242308
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- ISSN
- 21899681
- 18822614
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- NDL BIB ID
- 024937708
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL
- CiNii Articles
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- Abstract License Flag
- Disallowed