Management Accounting as a Tool of Strategic Management
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- Ito Katsuhiro
- Faculty of Economics, Seikei University
Bibliographic Information
- Other Title
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- 戦略実行のマネジメント・システムとしての管理会計の再検討―経営戦略論の多様化にともなう管理会計研究の深化と拡張―
- センリャク ジッコウ ノ マネジメント ・ システム ト シテ ノ カンリ カイケイ ノ サイケントウ : ケイエイ センリャクロン ノ タヨウカ ニ トモナウ カンリ カイケイ ケンキュウ ノ シンカ ト カクチョウ
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Abstract
<p>This paper examines what new knowledge of managerial accounting would be provided by recent advancement of strategies. It is very important to know that the theory of strategy diversifies itself. The relationship between strategies and management accounting becomes increasingly much more complicated than before. I would like to discuss potential progress of managerial accounting research through the following 2 areas; (1) budgetary control system; (2) capital budgeting (capital investment and its economic efficiency). I try to sort out problems and assumed future possible and promising directions of management accounting research from the perspective of diversification of strategy. Then I point out that the suitable design and operation of management accounting system may differ according to the assumption of strategy.</p>
Journal
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- The Journal of Management Accounting, Japan
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The Journal of Management Accounting, Japan 14 (2), 29-40, 2006-03-31
The Japanese Association of Management Accounting
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Keywords
Details 詳細情報について
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- CRID
- 1390564238097786496
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- NII Article ID
- 110007629498
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- NII Book ID
- AN10538994
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- ISSN
- 24340529
- 09187863
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- NDL BIB ID
- 024008604
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL
- NDL-Digital
- CiNii Articles
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- Abstract License Flag
- Disallowed