Study on the Behavior of Organizational Members engaged in Management Accounting Work:

Preliminary Analysis of Job Characteristics and Job Crafting

Abstract

Cross-organizational efforts are important for modern corporate organizations to respond quickly and appropriately to the discontinuously changing external environment. Management accounting can be understood as a function responsible for controlling the organization, but in such discussions, the role of indirect departments such as management accounting and the organizational behavior of the members required there have not always been clarified. This study investigated the job characteristics of management accounting work in domestic companies. In addition, it was found that the active execution of work by job crafting of management accounting workers enhances the evaluation of superiors and the contribution to their own department and the entire company. This suggests that the active implementation of management accountants may detect changes in the external environment, promote cooperation between top management and the field, and encourage cross-organizational efforts.