Abstract
In this paper, I examined the Ringi System’s function on budgeting, especially the function of shared responsibilities and accountabilities of ringi, on the findings of the survey. As a result, in the process of budget planning and implementation, the object of ringi on budgeting is different. Also, the required function of ringi on budgeting differs depending on the vertical and horizontal relationship. And as for the function of shared responsibilities and accountabilities of ringi on budgeting, in the case where the Ringi System is used, a kaigisya is less accountable for the budget compared to a drafter or authorizer in some companies. However, more companies that have approval from a kaigisya tend to state that a kaigisya is accountable for the budget.
