The Trend of Research about Environmental Change during Period and Attainment Process of Short-Range Profit Plan
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- Adachi Hiroshi
- Faculty of Commerce, Kyushu Sangyo University
Bibliographic Information
- Other Title
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- 期中の環境変化と短期利益計画の達成プロセスに関する研究動向
- キ チュウ ノ カンキョウ ヘンカ ト タンキ リエキ ケイカク ノ タッセイ プロセス ニ カンスル ケンキュウ ドウコウ
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Description
This paper reviews extant literature which discusses the process to cope with environmental change during period for attainment of short-range target profit. In general in the beginning of period they formulate department budget corresponding to department plan to achieve the short-range profit plan. On the other hand, when environmental change becomes more intense around the organization, action in line with the original plan does not ensure attainment of the target profit. With this in mind, recently researchers have been discussed how to cope with such cases. This paper reviews their extant literature and suggests a research agenda in the future.
Journal
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- Melco Journal of Management Accounting Research
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Melco Journal of Management Accounting Research 7 (2), 37-45, 2015
The Melco Foundation
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Details 詳細情報について
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- CRID
- 1390282680740223616
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- NII Article ID
- 130005111781
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- NII Book ID
- AA12323330
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- ISSN
- 21892776
- 18827225
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- NDL BIB ID
- 026396586
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL Search
- CiNii Articles
- KAKEN
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- Abstract License Flag
- Disallowed