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A Theoretical Study of Real Effects of Financial Reporting and Managerial Compensation Contracts

Research Project

Project/Area Number 18K12904
Research Category

Grant-in-Aid for Early-Career Scientists

Allocation TypeMulti-year Fund
Review Section Basic Section 07100:Accounting-related
Research InstitutionSophia University

Principal Investigator

Wakabayashi Toshiaki  上智大学, 経済学部, 准教授 (80705666)

Project Period (FY) 2018-04-01 – 2023-03-31
Project Status Completed (Fiscal Year 2022)
Budget Amount *help
¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000)
Fiscal Year 2020: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2019: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2018: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Keywords業績評価 / リアルエフェクト / ロボティック・プロセス・オートメーション / ITリテラシー / 決算短信の簡素化 / 組織アイデンティティ / 分権化 / 固定給契約 / 報酬契約 / 目標設定 / 自発的開示 / 固定給 / 財務報告 / 経営者報酬契約
Outline of Final Research Achievements

When there is a two-way interaction between a company's investment decisions and capital market valuations, we examined what kind of compensation contracts managers should offer to control their organizations effectively. In recent years, the disclosure of non-financial information has rapidly increased, and investment in digital technology has become a significant factor. Therefore, we relied on a mathematical model from managers' IT literacy perspective to analyze what kind of interaction investment and expenditure on business process efficiency improvement using IT, such as robotic process automation (RPA), have with performance evaluation systems and financial reporting. We also clarified that, depending on the characteristics of the disclosed information, the expansion of information disclosure might hinder the introduction of RPA, etc.

Academic Significance and Societal Importance of the Research Achievements

企業経営,会計研究および政策立案に対して次のような示唆を与える。第1に経営者のITリテラシーを高めたり専門性が高いCIOを登用することは望ましい。第2に経営者のIT リテラシーが高い企業や専門性が高いCIOが在籍している企業は,自発的にDXレポートを開示していたり,情報関連技術に関する投資情報を積極的に記述している可能性がある。ただし,積極的に開示している企業が開示していない企業よりも情報関連技術に関する投資に積極的であるとは限らない。第3に長期的視点で投資を行う株主の利得を考えるのであれば,金融庁の強制的な情報開示政策と経済産業省のDX投資の推進は互いに連携を取りながら進めていく必要がある。

Report

(6 results)
  • 2022 Annual Research Report   Final Research Report ( PDF )
  • 2021 Research-status Report
  • 2020 Research-status Report
  • 2019 Research-status Report
  • 2018 Research-status Report
  • Research Products

    (19 results)

All 2022 2021 2020 2019 2018

All Journal Article (3 results) (of which Peer Reviewed: 3 results,  Open Access: 2 results) Presentation (16 results) (of which Int'l Joint Research: 8 results,  Invited: 3 results)

  • [Journal Article] The Role of Organizational Identity in the Allocation of Multiple Targets Setting Authority2022

    • Author(s)
      若林 利明
    • Journal Title

      The Journal of Management Accounting, Japan

      Volume: 30 Issue: 1 Pages: 55-71

    • DOI

      10.24747/jma.30.1_55

    • ISSN
      0918-7863, 2434-0529
    • Year and Date
      2022-03-30
    • Related Report
      2021 Research-status Report
    • Peer Reviewed / Open Access
  • [Journal Article] Fixed salary or incentive contract? The effect of stickiness of compensation contracts2022

    • Author(s)
      Wakabayashi Toshiaki
    • Journal Title

      Asia-Pacific Journal of Accounting & Economics

      Volume: 29 Issue: 1 Pages: 179-190

    • DOI

      10.1080/16081625.2019.1673191

    • Related Report
      2021 Research-status Report
    • Peer Reviewed
  • [Journal Article] Incentive contracts and IT investments to improve business process efficiency2021

    • Author(s)
      若林 利明
    • Journal Title

      Accounting Progress

      Volume: 2021 Issue: 22 Pages: 87-104

    • DOI

      10.34605/jaa.2021.22_87

    • NAID

      130008083296

    • ISSN
      2189-6321, 2435-9947
    • Related Report
      2021 Research-status Report
    • Peer Reviewed / Open Access
  • [Presentation] 業務プロセス効率化投資に対する財務報告のリアルエフェクト2022

    • Author(s)
      若林利明
    • Organizer
      日本会計研究学会第81回全国大会
    • Related Report
      2022 Annual Research Report
  • [Presentation] 情報関連技術の進展と財務会計に関する研究(特別委員会 最終報告)2022

    • Author(s)
      奥村雅史
    • Organizer
      日本会計研究学会第81回全国大会
    • Related Report
      2022 Annual Research Report
    • Invited
  • [Presentation] 組織アイデンティティとマネジメント・コントロールパッケージに関する数理モデル分析2022

    • Author(s)
      若林利明
    • Organizer
      日本管理会計学会創設30周年記念第2回Web部会
    • Related Report
      2021 Research-status Report
  • [Presentation] 情報関連技術の進展と財務会計に関する研究(特別委員会 中間報告)2021

    • Author(s)
      奥村雅史
    • Organizer
      日本会計研究学会第80回全国大会
    • Related Report
      2021 Research-status Report
    • Invited
  • [Presentation] Organizational identity and performance in compensation contract: A mathematical theory and evidence.2021

    • Author(s)
      Toshiaki Wakabayashi
    • Organizer
      2021 American Accounting Association Management Accounting Section Midyear Meeting
    • Related Report
      2020 Research-status Report
    • Int'l Joint Research
  • [Presentation] Contracting or target setting: which decision right should be delegated?2021

    • Author(s)
      若林利明
    • Organizer
      第5回JARDISワークショップ
    • Related Report
      2020 Research-status Report
  • [Presentation] Which decision rights should be delegated to lower hierarchy?2020

    • Author(s)
      Toshiaki Wakabayashi
    • Organizer
      Korean Accounting Association Annual Global Meeting 2020
    • Related Report
      2020 Research-status Report
    • Int'l Joint Research
  • [Presentation] ITによる業務プロセスの効率化投資とインセンティブ契約2020

    • Author(s)
      若林利明
    • Organizer
      日本管理会計学会・日本原価計算研究学会 2020年度第2回リサーチセミナー
    • Related Report
      2020 Research-status Report
  • [Presentation] Talent Improvements for Preventing the Reference Dependence on Incentive Contracts2019

    • Author(s)
      Toshiaki Wakabayashi
    • Organizer
      42nd Annual Congress of the European Accounting Association
    • Related Report
      2019 Research-status Report
    • Int'l Joint Research
  • [Presentation] Talent Improvements for Preventing the Reference Dependence on Incentive Contracts2019

    • Author(s)
      Toshiaki Wakabayashi
    • Organizer
      Society for the Advancement of Socio-Economics (SASE) 31st annual conference
    • Related Report
      2019 Research-status Report
    • Int'l Joint Research
  • [Presentation] 決算短信の簡素化に伴う経営者の開示戦略に関する数理モデル―先行研究のサーベイを通じた仮説の提示―2019

    • Author(s)
      若林利明
    • Organizer
      日本経済会計学会第36回年次大会
    • Related Report
      2019 Research-status Report
    • Invited
  • [Presentation] Talent Improvements for Preventing the Reference Dependence on Incentive Contracts2019

    • Author(s)
      Toshiaki Wakabayashi
    • Organizer
      2019 American Accounting Association Annual Meeting
    • Related Report
      2019 Research-status Report
    • Int'l Joint Research
  • [Presentation] Employees’ Social Identities and Organizational Performance under Fixed Salary Contracts:Theory and Evidence2019

    • Author(s)
      Toshiaki Wakabayashi
    • Organizer
      2019 American Accounting Association Annual Meeting
    • Related Report
      2019 Research-status Report
    • Int'l Joint Research
  • [Presentation] Organizational Identity and Performance in Compensation Contract:A Theory and Evidence2019

    • Author(s)
      若林利明
    • Organizer
      日本会計研究学会 第78回大会(国際セッション)
    • Related Report
      2019 Research-status Report
  • [Presentation] Fixed salary or incentive contract? -The effect of cognitive bias and influence activity on the compensation contract-2018

    • Author(s)
      Toshiaki Wakabayashi
    • Organizer
      41st Annual Congress of the European Accounting Association
    • Related Report
      2018 Research-status Report
    • Int'l Joint Research
  • [Presentation] Fixed Salary or Incentive Contract? -The Effect of Stickiness of the Compensation Contract-2018

    • Author(s)
      Toshiaki Wakabayashi
    • Organizer
      Asia-Pacific Management Accounting Association 14th annual conference
    • Related Report
      2018 Research-status Report
    • Int'l Joint Research

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Published: 2018-04-23   Modified: 2024-01-30  

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