@article{oai:nagasaki-u.repo.nii.ac.jp:00010080,
 author = {庵谷, 治男},
 issue = {4},
 journal = {経営と経済, Journal of Business and Economics},
 month = {Mar},
 note = {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., 經營と經濟, vol.91(4), pp.67-94; 2012},
 pages = {67--94},
 title = {現場レベルでの利益責任と会計情報の利用},
 volume = {91},
 year = {2012}
}