In Search of an Accounting Knowledge in the Firm
| Project/Area Number |
23730459
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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 | Gunma University (2012-2014)
Konan University (2011) |
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Principal Investigator |
ARAI Kohei 群馬大学, 社会情報学部, 准教授 (30550313)
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| Project Period (FY) |
2011-04-28 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000)
Fiscal Year 2014: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2013: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Keywords | 管理会計 / 会計知識 / 実験室実験 / サーベイ調査 / アンケート調査 / 意思決定バイアス / 経済的帰結 / 会計的知識 / 個人的帰結 / 会計学 / 意思決定影響システム / システマティックレビュー |
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| Outline of Final Research Achievements |
I have studied the role of accounting knowledge, by a literature review, survey research, and laboratory experiments. As a result, I found three important facts. First, there is a presence of accounting knowledge to refine the decision making. Second, sometimes accounting knowledge causes bias, such as order effect. Third, accounting knowledge bring positive economic consequences, even though the accounting knowledge have both a function and a dysfunction.
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Report
(5 results)
Research Products
(18 results)
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[Presentation] 会計知識プレミアム2014
Author(s)
新井康平・服部泰宏
Organizer
日本会計研究学会
Place of Presentation
横浜国立大学
Year and Date
2014-09-05 – 2014-09-06
Related Report
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