A study of the effects of subjective accounting information evaluation on decision making
| Project/Area Number |
26380598
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Saitama University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
梶原 武久 神戸大学, 社会システムイノベーションセンター, 教授 (30292080)
日置 孝一 神戸大学, 経営学研究科, 講師 (60509850)
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000)
Fiscal Year 2016: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2014: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
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| Keywords | 管理会計 / 主観的評価 / 認知 / コストの下方硬直性 / シナリオ実験 / 会計情報 |
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| Outline of Final Research Achievements |
This study shows that cost behavior is influenced by financial risk, but not when activity level of prior period increased. The study also shows that cost behavior is associated with the levels of resource slack, resource recovery cost, and expected future sales. The study indicates that this relationship differs in different cost categories.
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Report
(4 results)
Research Products
(9 results)
