| Budget Amount *help |
¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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 the fiscal year ended March 31, 2011, a new standard on segment information was introduced in Japan. The new standard aims to improve segment information by introducing a global standard method called the Management Approach (MA). The purpose of this research is to study the effect of introducing MA. The findings of this research are as follows. First, after the introduction of MA, the degree of segmentation grew larger, and there was an improvement in the content of segment information, particularly in businesses that originally used a single segment. Second, we found that segment information is influenced by managers’ economic incentives, but no evidence was found to indicate that such behavior was deterred after the introduction of MA.
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