Field Research on Capital Budgeting in Japan
| Project/Area Number |
24730380
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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 | Hokkaido University |
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Principal Investigator |
SHINODA TOMONARI 北海道大学, 経済学研究科(研究院), 准教授 (50378428)
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| Project Period (FY) |
2012-04-01 – 2015-03-31
|
| 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: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2013: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | 会計学 / 管理会計 / 資本予算 / フィールドリサーチ / フィールド・リサーチ |
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| Outline of Final Research Achievements |
This study aims to clarify the uniqueness of economic evaluation and the characteristics of capital budgeting processes in Japan. The results are as follows:
First, the study presents evidence for a positive correlation between a firm’s performance and the combined use of sophisticated capital budgeting techniques and its ex-post follow-up. Second, the study confirms the characteristic differences between normal net present value and unique net present value using finite prediction periods. Third, the study provides a case study of IT investment, which is consistent with business strategy and corporate philosophy, and indicates a system to measure the economic effects of IT investment.
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Report
(4 results)
Research Products
(4 results)
