Corporate Strategy and R & D Activity. Model Analysis by Non-Financial Indicators
Project/Area Number |
20530401
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Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Single-year Grants |
Section | 一般 |
Research Field |
Accounting
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Research Institution | Tohoku University |
Principal Investigator |
AOKI Masaaki 東北大学, 大学院・経済学研究科, 教授 (90202473)
|
Co-Investigator(Kenkyū-buntansha) |
MANAMI Takashi 関東学園大学, 経済学部, 准教授 (10438749)
MATSUDA Yasuhiro 東北大学, 大学院・経済学研究科, 准教授 (70451507)
|
Project Period (FY) |
2008 – 2010
|
Project Status |
Completed (Fiscal Year 2010)
|
Budget Amount *help |
¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000)
Fiscal Year 2010: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2009: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2008: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
|
Keywords | 管理会計 / 非財務指標 / 研究開発活動 |
Research Abstract |
We follow the research procedure in which the empirical research and the theoretical model analysis are executed at the same time in order to integrate the results of these researches. In theoretical model analysis, we studied the fundamental model necessary to advance the research about the non-financial indicators and R & D projects. In empirical research, we found the following results.(1)The number of patents will be a promising non-financial indicator in our future research.(2)Though the behavior of R & D costs and the number of patents to corporate profits is almost the same, the behavior of these to the uncertainty of the corporate profit is different, namely, the correlation between the number of patents and the uncertainty of the corporate profit is negative but the correlation between the R & D costs and the uncertainty of the corporate profit is positive. This finding is our original one.(3)The number of the may be a variable that connect the corporate strategy and R & D investments.
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Report
(4 results)
Research Products
(13 results)