Strategic Management Accounting and Feed-forward Management: with Reference to the Unified Management of Profit Opportunity and Risk
別タイトル
著者
西村, 明
(Akira, Nishimura)
出版地
別府
出版者
国際経営学会
日付
出版年
: -
作成日
:
更新日
:
記録日
: 2015-04-03
形態
上位タイトル
Global Management
No.3・4
(2015.
3)
,p.4-
19
識別番号
ISSN
21853428
DOI
URI
抄録
This paper aims toreexamine strategic management accouning in relation to profit opportunity and risk from the viewpoint of feed-forward management , as few studies to date have discuued the relations between management accounting and the unified management of profit opportunity and risk.Many studies have been conducted that emphasize non-fine information and feedback organizational management in an attept to make traditional management accounting relevant to practical strategic needs. As long as strategies are future-oriented and implemented under strong uncertainty and in complex business environments, the information and control methods used must also be preventive and proactive. For this purpose, this paper first examines the value of information and the effects of non-forward information on strategic organizational management after the meaning and role of non-financial information and feedback control in strategic management are thoroghly reexamined. Second, with reference to the above point, the paper examines management accounting in the unified management of profit opportunity and risk from a feed-forward perspective. Lastly, this paper highlights the relations between global innovation proactive and preventive planning (decision making) and control (perfoamance evaluation).
