The Effect of Management Accounting Systems on Family Firm Succession

DOI
  • Asaishi Risa
    Assistant Professor, Faculty of Service Management, \hspace.5emBunri University of Hospitality
  • Kondo Daisuke
    Associate Professor, Faculty of Commerce and Management, Rissho University
  • Kuroki Makoto
    Professor, School of Economics and Business Administration, Yokohama City University

Bibliographic Information

Other Title
  • 親子間事業承継に管理会計システムが及ぼす影響―アメーバ経営の導入企業を例として―

Abstract

<p>This paper examines the impact of management accounting on business succession, focusing on business succession between parents and children. In the case of the firm discussed in this paper, it was found that the introduction of a management accounting system changed the way of thinking of the successor, and that communication through the management accounting system promoted acceptance of the successor by the employees. Furthermore, it was observed that the influence of philosophy strengthened these functions.</p>

Journal

Keywords

Details 詳細情報について

  • CRID
    1390018307320228608
  • DOI
    10.24747/jma.32.1_185
  • ISSN
    24340529
    09187863
  • Text Lang
    ja
  • Data Source
    • JaLC
  • Abstract License Flag
    Disallowed

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