Management Accounting for Group Management

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  • グループ経営と管理会計 : 欧米企業の事例を中心として
  • グループ ケイエイ ト カンリ カイケイ オウベイ キギョウ ノ ジレイ オ チュウシン ト シテ

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<p>The term group management hascurrently become increasingly popular in Japan. Why? One of the reasons is thought to be influenced by the change in the financial reporting system. If you think that the financial reporting system greatly influences the management of a company, it follows that group management is advanced over Europe and America where the consolidated accounting information has been uses for a longer time.</p><p> This paper is based on the literature survey and the author's field studies concerning group management in European and American enterprises. These enterprises are globally developing much activity today. Therefore, when management accounting for group management is to be examined, it is necessary to target a global group.</p><p> First I took a general view of the current state of the enterprise group in Europe and America that globally develops the activity. Next, I examined the role that the person in charge of management accounting is playing in such an enterprise as group management. It is a purpose of this paper to investigate what kind of amanagement accounting systems should be designed for a management accountant to play that role.</p>

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