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現場レベルでの利益責任と会計情報の利用


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Title: 現場レベルでの利益責任と会計情報の利用
Authors: 庵谷, 治男
Authors (alternative): Otani, Haruo
Issue Date: 25-Mar-2012
Publisher: 長崎大学経済学会 / Economics Society of Nagasaki University
Citation: 經營と經濟, vol.91(4), pp.67-94; 2012
Abstract: This paper reveals what is the remained issue of profit management at low level.Profit management at low level means that an organization empowers low-level managers and employees and gives them accountability to achieve profit targets. For example, Micro-Profit Center (MPC) is one of the representatives. Here, four topics are explored based on reviews of previous studies. First, what areas are set to research the low levels? Second, what does the deference of interdependence influence ramifications of profit center at low level? Third, what effect is expected when profit responsibility is given to a ramified center? Last, what role is requested using accounting information at low level? The conclusion of this paper provides several future issues to carry out more advanced research.
Keywords: low level / empowerment / accountability / profit center / accounting information
URI: http://hdl.handle.net/10069/28519
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 91 No. 4

Citable URI : http://hdl.handle.net/10069/28519

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