| Item Type |
Article |
| ID |
|
| Preview |
| Image |
|
| Caption |
|
|
| Full text |
AN00234698-20201200-0071.pdf
| Type |
:application/pdf |
Download
|
| Size |
:3.0 MB
|
| Last updated |
:Dec 27, 2021 |
| Downloads |
: 309 |
Total downloads since Dec 27, 2021 : 309
|
|
| Release Date |
|
| Title |
| Title |
管理会計研究のための組織ライフサイクルモデル : 提示と実証的検討
|
| Kana |
カンリ カイケイ ケンキュウ ノ タメ ノ ソシキ ライフ サイクル モデル : テイジ ト ジッショウテキ ケントウ
|
| Romanization |
Kanri kaikei kenkyū no tame no soshiki raifu saikuru moderu : teiji to jisshōteki kentō
|
|
| Other Title |
| Title |
Proposing and empirical testing of an organizational life-cycle model for management accounting studies
|
| Kana |
|
| Romanization |
|
|
| Creator |
| Name |
吉田, 栄介
 |
| Kana |
ヨシダ, エイスケ
|
| Romanization |
Yoshida, Eisuke
|
| Affiliation |
慶應義塾大学商学部
|
| Affiliation (Translated) |
|
| Role |
|
| Link |
|
| Name |
森, 浩気
|
| Kana |
モリ, コウキ
|
| Romanization |
Mori, Kōki
|
| Affiliation |
千葉商科大学
|
| Affiliation (Translated) |
Chiba University of Commerce
|
| Role |
|
| Link |
|
| Name |
徐, 智銘
|
| Kana |
ジョ, チメイ
|
| Romanization |
Xu, Zhiming
|
| Affiliation |
Shanghai Zhongde Institute of Quality Technology
|
| Affiliation (Translated) |
|
| Role |
|
| Link |
|
|
| Edition |
|
| Place |
|
| Publisher |
| Name |
慶應義塾大学出版会
|
| Kana |
ケイオウ ギジュク ダイガク シュッパンカイ
|
| Romanization |
Keiō gijuku daigaku shuppankai
|
|
| Date |
| Issued (from:yyyy) |
2020
|
| Issued (to:yyyy) |
|
| Created (yyyy-mm-dd) |
|
| Updated (yyyy-mm-dd) |
|
| Captured (yyyy-mm-dd) |
|
|
| Physical description |
|
| Source Title |
| Name |
三田商学研究
|
| Name (Translated) |
Mita business review
|
| Volume |
63
|
| Issue |
5
|
| Year |
2020
|
| Month |
12
|
| Start page |
71
|
| End page |
90
|
|
| ISSN |
|
| ISBN |
|
| DOI |
|
| URI |
|
| JaLCDOI |
|
| NII Article ID |
|
| Ichushi ID |
|
| Other ID |
|
| Doctoral dissertation |
| Dissertation Number |
|
| Date of granted |
|
| Degree name |
|
| Degree grantor |
|
|
| Abstract |
本研究の目的は，管理会計研究のためのOLC（Organizational Life-Cycle : 組織ライフサイクル）モデルを提示し，OLCステージごとの管理会計実践の違いを実証的に確認することである。本研究では，CAGR（Compound Annual Growth Rate : 売上高平均成長率）を基準とし，4つのOLCステージ（前期成長期，前期停滞期，後期成長期，後期停滞期）へと各企業を分類した。このOLCモデルについて，郵送質問票調査に基づき，各ステージ間での管理会計実践に関する差異を分析したところ，一元配置分散分析によって127項目のうち32項目で有意差が確認された。さらに，これらの項目については多重比較法による分析をおこない，具体的なOLCステージ間での差異を確認した。以上の実証的検討より，OLCモデルを援用した管理会計研究発展の可能性が示唆される。
The aim of this study is to propose and test an organizational life-cycle (OLC) model for management accounting studies. The analysis of this study is based on Miller and Friesen’s (1984) model, and use 4 OLC stages (early-growth, early-stagnant, late-growth, late-stagnant) which be proposed by a sales Compound Annual Growth Rate (CAGR) perspective. The data was collected and corrected by a questionnaire survey of Japanese listed companies. The results of analysis of variance (ANOVA) and multiple comparisons indicate that management accounting practices vary with OLC stages. Overall, this study can shed some light on research in management accounting which is using an OLC model that has been empirically tested.
|
|
| Table of contents |
|
| Keyword |
|
| NDC |
|
| Note |
|
| Language |
|
| Type of resource |
|
| Genre |
|
| Text version |
|
| Related DOI |
|
| Access conditions |
|
| Last modified date |
|
| Creation date |
|
| Registerd by |
|
| History |
| Apr 12, 2021 | | インデックス を変更 |
| Dec 27, 2021 | | Full text,Creator Role,Creator Link,Creator Name,Creator Kana,Edition 版,Place 場所,Publisher Name,Publisher Kana,Publisher Romanization,Abstract 内容 を変更 |
|
|
| Index |
|
| Related to |
|
