-
- Nakajima HIroyuki
- Meisei University
Bibliographic Information
- Other Title
-
- 事業承継の発生と管理会計の導入
- 事業承継の発生と管理会計の導入 : 栃木県信用保証協会および有限会社長岡生コンクリートへのインタビュー調査に基づく考察
- ジギョウ ショウケイ ノ ハッセイ ト カンリ カイケイ ノ ドウニュウ : トチギケン シンヨウ ホショウ キョウカイ オヨビ ユウゲン ガイシャ ナガオカ ナマコンクリート エ ノ インタビュー チョウサ ニ モトズク コウサツ
- ―Considerations based on interview surveys with Tochigi Prefecture Credit Guarantee Association and Nagaoka Ready-mixed Concrete Ltd.―
- ―栃木県信用保証協会および有限会社長岡生コンクリートへのインタビュー調査に基づく考察―
Search this article
Abstract
<p> Due to the expansion of the business scale and the complexity of the organization, it is necessary for SMEs(small and medium-sized enterprises) to introduce not only financial accounting but also management accounting, and to review the existing management accounting system. However, according to the results of a questionnaire survey conducted by the Japanese Association of Management Accounting Study Group in 2015, it is difficult to say that new introduction or reconsideration of management accounting has been sufficiently implemented in SMEs. For SMEs, introducing or revising management accounting system means a major turning point in their management, and such management reform is often effected by some opportunities. Therefore, this research focuses on business succession as leading opportunities. When management changes due to the succession of business, it is also a period of enhancing momentum to work on something new compared to the days of the previous management.</p> <p> In this study, a research question (RQ) that the occurrence of business succession in SMEs could be an opportunity to introduce or review management accounting is set based on a review of overseas prior research. In order to examine this RQ, we discuss the relationship between the occurrence of business succession and the introduction and review of management accounting through interviews with the Tochigi Credit Guarantee Association and Nagaoka Ready-mixed Concrete Ltd. From the results of these two interviews, it is found three factors that promotes the introduction and review of management accounting when business succession occurs. First, business successors have an interest in management accounting. Second, current manager shows understanding for the importance of management accounting. Third, SMEs have in-house human resources who can proceed with the introduction of management accounting together with the business successor. By meeting these three factors as much as possible, it has become clear that the occurrence of business succession could promote and increase the possibility of new introduction or review of management accounting.</p>
Journal
-
- Journal of Accounting Resarch for Small- and Medium-sized Entities
-
Journal of Accounting Resarch for Small- and Medium-sized Entities 2020 (6), 31-44, 2020
Japan Accounting Association for SMEs