| Project/Area Number |
15K17167
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Tohoku Gakuin University |
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Principal Investigator |
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| Project Period (FY) |
2015-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2016: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 管理会計 / マーケティング / 顧客関係性 / 固定収益会計 / マネジメント・コントロール・システム / 関係性マーケティング / 半導体商社 |
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| Outline of Final Research Achievements |
I submitted a full paper and gave a presentation at the Annual Conference in 2015 held by Asian Pacific Management Accounting Association. I also wrote a research note about the difference between fixed revenue accounting suggested in Japan and revenue accounting proposed by Glover and Ijiri. Finally, I made some revisions to the full paper and submitted it to an English journal. Unfortunately, the review process has not finished at the moment, but this research project progressed in general accordance with my plan.
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