A study of the effects of subjective accounting information evaluation on decision making

• Project/Area Number: 26380598
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Saitama University
• Principal Investigator: SUEMATSU Eiichiro 埼玉大学, 人文社会科学研究科, 教授 (60276673)
• 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)
• Project Period (FY): 2014-04-01 – 2017-03-31
• Project Status: Completed (Fiscal Year 2016)
• Budget Amount: ¥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)
• 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

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.

Research Products

• [Journal Article] コストの下方硬直性に関する一考察：実験法を用いた検討 (2017)
  • Author(s): 日置孝一・末松栄一郎
  • Journal Title: 国民経済雑誌 Volume: 215 Pages: 61-75
  • NAID: 40021145261
  • Acknowledgement Compliant
• [Journal Article] The Effects of Interaction among Quantity, Characteristics of Accounting Measures, and Manager's Cognitive Style on Performance Evaluations (2017)
  • Author(s): Koichi Hioki, Eiichiro Suematsu, and Hiroshi Miya
  • Journal Title: Melco management Accounting Research discussion paper series Volume: MDP2017002 Pages: 1-16
  • Acknowledgement Compliant
• [Journal Article] 財務リスクとコストビヘイビア (2016)
  • Author(s): 北田智久・小山真実・梶原武久
  • Journal Title: 国民経済雑誌 Volume: 214 Pages: 46-67
  • NAID: 40020954663
  • Acknowledgement Compliant
• [Journal Article] 日本企業におけるコストの反下方硬直性 (2016)
  • Author(s): 北田智久
  • Journal Title: 管理会計学 Volume: 24 Pages: 47-63
  • Peer Reviewed / Open Access / Acknowledgement Compliant
• [Journal Article] Judging Federal White-Collar Fraud Sentencing: An Empirical Study Revealing the Need for Further Reform (2016)
  • Author(s): Bennett, Levinson, and Hioki, Koichi
  • Journal Title: Iowa Law Review Volume: 102
  • Peer Reviewed / Open Access / Int'l Joint Research / Acknowledgement Compliant
• [Journal Article] BSC実践の落とし穴とその克服方法－学術研究からの実践 (2014)
  • Author(s): 北田智久・梶原武久
  • Journal Title: ビジネスインサイト Volume: 秋号 Pages: 8-12
  • Acknowledgement Compliant
• [Presentation] Financial risks and cost behavior (2016)
  • Author(s): Takehisa Kajiwara
  • Organizer: 2016 Asian-Pacific Management Accounting Symposium
  • Place of Presentation: 台湾政治大学
  • Year and Date: 2016-06-28
  • Int'l Joint Research / Invited
• [Presentation] 会計評価システムがモチベーションに与える影響 (2015)
  • Author(s): 日置孝一，末松栄一郎
  • Organizer: 日本心理学会
  • Place of Presentation: 名古屋国際会議場（愛知県名古屋市）
  • Year and Date: 2015-09-22
• [Presentation] How psychological indexes depict social cognition (2014)
  • Author(s): Koichi Hioki
  • Organizer: Richardson Hosts Symposium “Law in the Mind/Minding the Law”
  • Place of Presentation: Hawaii University, Honolulu (USA)
  • Year and Date: 2014-09-04 – 2014-09-05