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- Hiroshi Adachi
- Prefectural University of Hiroshima
Bibliographic Information
- Other Title
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- 「現場サポート」の予算管理
- 「現場サポート」の予算管理 : 中小企業における予算管理と人的コミュニケーションの関係性
- 「 ゲンバ サポート 」 ノ ヨサン カンリ : チュウショウ キギョウ ニ オケル ヨサン カンリ ト ジンテキ コミュニケーション ノ カンケイセイ
- ―the relationship between budgetary management and personnel communication in small and medium-sized enterprises―
- ―中小企業における予算管理と人的コミュニケーションの関係性―
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Description
In this paper, I discuss budgetary management in small and medium-sized enterprises (SMEs), based on the case study in GENBA SUPPORT. CO., LTD., which is an IT SME in Kagoshima prefecture in Japan. Extant literature makes a point that, in SMEs, the extent of budgetary management practice varies according to the size of enterprises, while the extent of interpersonal communication is relatively high regardless of the size of enterprises (Tobita 2011, 2012). I, based on this knowledge, examine how the relationship between budgetary management and interpersonal communication is in business management in this paper. The case study shows that GENBA SUPPORT. CO., LTD. realized flexible cooperative structure for attainment of budgetary targets, by device in link between budget and personnel evaluation and information sharing among organization members through close interpersonal communication.
Journal
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- Journal of Accounting Resarch for Small- and Medium-sized Entities
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Journal of Accounting Resarch for Small- and Medium-sized Entities 2017 (3), 25-36, 2017
Japan Accounting Association for SMEs