A theoretical and experimental study in a value creation process based on triadic supply chain relationships

• Project/Area Number: 15K03782
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Aoyama Gakuin University
• Principal Investigator: TAKAHASHI KUNIMARU 青山学院大学, 経営学部, 教授 (10276016)
• Project Period (FY): 2015-04-01 – 2018-03-31
• Project Status: Completed (Fiscal Year 2017)
• Budget Amount: ¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000); Fiscal Year 2017: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000); Fiscal Year 2016: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000); Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
• Keywords: ３社間取引関係 / 組織間関係 / 主要顧客 / 企業業績 / 三社間取引 / 企業間取引 / コスト構造 / 需要不確実性 / 収益性分析 / コスト構造分析

Outline of Final Research Achievements

This study investigates whether and how inter-organizational relationships affect supplier’s financial performance, with an emphasis on a focal firm’s financial performance in triadic supply chain relationships. Using a sample of Japanese manufacturers from 2001 to 2012, our analysis reveals several findings.
Results of this study shows the inter-organizational relationships continues in spite of low profits and there is an asymmetric relationship between upstream and downstream of inter-organizational relationships.

Research Products

• [Journal Article] 売り手企業に焦点をあてた三社間取引と財務業績について (2018)
  • Author(s): 高橋邦丸
  • Journal Title: 青山経営論集 Volume: 53
  • NAID: 120006531497
• [Journal Article] 需要の不確実性とコスト構造 (2016)
  • Author(s): 高橋邦丸,椎葉淳,佐々木郁子
  • Journal Title: 青山経営論集 Volume: ５１巻３号 Pages: 151-167
  • Acknowledgement Compliant
• [Journal Article] The Effect of Inter-Organizational Relationships and Capital Structure on Corporate Performance (2016)
  • Author(s): Kunimaru Takahashi , Atushi Shiiba and Ikuko Sasaki
  • Journal Title: AOYAMA BUSINESS SCHOOL WORKING PAPER Volume: 2016-1 Pages: 1-38
  • Acknowledgement Compliant
• [Presentation] Customer Concentration, Corporate Equity Ownership, and Firm Performance (2017)
  • Author(s): 佐々木郁子、椎葉淳、高橋邦丸
  • Organizer: 日本管理会計学会全国大会
• [Presentation] The Supplier-Customer Relationship and Cost Structure in Japan (2016)
  • Author(s): Ikuko Sasaki, Atsushi Shiiba, and Kunimaru Takahashi
  • Organizer: 28th Asian-Pacific Conference on International Accounting Issues
  • Place of Presentation: Maui , Hawaii
  • Year and Date: 2016-11-06
  • Int'l Joint Research
• [Presentation] Field Survey on Loyalty Programs: Its Strategic Usage and Effects (2016)
  • Author(s): Akimichi Aoi,Ikuko Sasaki,Yukiko Kusu,Tomohumi Uetake,Kunimaru Takahashi
  • Organizer: IABE-2016 ITALY - Summer Conference
  • Place of Presentation: :Florence,Pisa,Italy
  • Year and Date: 2016-06-16
  • Int'l Joint Research