| Budget Amount *help |
¥4,810,000 (Direct Cost: ¥3,700,000、Indirect Cost: ¥1,110,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2014: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2013: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Outline of Final Research Achievements |
In this research, we consider the methodology to combine normative and empirical approach in one accounting study by using “transaction costs” as a core concept, and make clear that the combination could be accomplished by studying opportunistic behavior of management. The researches would model normatively the causal relationship between some factor of accounting and management behavior, and prove empirically the establishment of the model. The results of such researches could contribute to examining the future of accounting.
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