本研究の第1の目的は,現在の日本企業における経営・会計管理の実態の経時的変化の把握,第2の目的は,企業のライフサイクルのライフステージ(成長、再生、成熟期)による経営・会計管理の実態の違いの解明であった。
3年計画の2年目の今年度は、2019年1月に実施した上場企業対象の郵送質問票調査に基づくデータの基礎的分析と、質問票にて依頼済みのインタビュー調査承諾企業への訪問調査ならびに,いくつかのサブテーマ(経営・会計管理実態と企業のライフサイクルとの関係、組織コンテクストと経営・会計管理実態との関係,経営・会計管理と業績との関係)について,より詳細な統計的分析の実施、国内外での学会発表、論文公表を予定していた。
コロナ禍のため、海外での学会発表を断念し、国内の訪問調査も数を減らしたが、概ね順調に研究は進捗している。
今年度,論文公表に至った主な成果として,サブテーマにおける実証研究に先立ち,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を目的とした研究である。この研究では,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 first objective of this study was to understand the changes over time in the actual status of management and accounting control in current Japanese companies, and the second objective was to elucidate the differences in the actual status of management and accounting control depending on the life stages of the corporate life cycle (growth, revitalization, and maturity).
In the second year of the three-year project, we conducted a basic analysis of data based on a mail questionnaire survey of listed companies conducted in January 2019. In addition, we planned to conduct more detailed statistical analysis of several sub-themes (the relationship between the actual state of management/accounting management and the corporate life cycle, the relationship between the organizational context and the actual state of management/accounting management, and the relationship between management/accounting management and business performance), and to make presentations at conferences and publish papers in Japan and abroad.
Due to the corona disaster, we had to give up presentations at overseas conferences and reduced the number of domestic visits to companies, but our research is generally progressing smoothly.
As the main result that led to the publication of the paper in this year, prior to the empirical research on the sub-theme, the research aimed to present the OLC (Organizational Life-Cycle) model for management accounting research and to empirically confirm the differences in management accounting practices at each OLC stage. In this study, the CAGR was calculated as follows. In this study, each company was classified into four OLC stages (early growth stage, early stagnation stage, late growth stage, and late stagnation stage) based on CAGR (Compound Annual Growth Rate).
Based on a mail questionnaire survey, we analyzed the differences in management accounting practices among the four OLC stages, and found significant differences in 32 out of 127 items by one-way ANOVA. The one-way analysis of variance revealed significant differences in 32 out of 127 items. Furthermore, these items were analyzed by the multiple comparison method, and specific differences among the OLC stages were confirmed. These empirical studies suggest the possibility of developing management accounting research using the OLC model.
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