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Interdisciplinary study on disfunctional effect of the target costing

Research Project

Project/Area Number 26780251
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionOita University

Principal Investigator

Kato Norio  大分大学, 経済学部, 准教授 (50555068)

Project Period (FY) 2014-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Keywords原価企画 / 心理学 / 言葉 / 逆機能 / 人間心理 / 生活様式 / 情報技術の進展 / 不調和 / 写像性 / 配賦基準 / 文化 / 家屋構造 / 日本的管理会計 / 曖昧さ / コスト管理
Outline of Final Research Achievements

This research clarified the following two things. (1) With the rapid progress of information technology, the interpretation of“words”including accounting is becoming more difficult, and (2) the difference in the interpretation of the words of individuals is likely to interfere with the subsequent management. These findings imply that it is important to understand the psychological aspects of human beings when implementing the target costing.

Report

(5 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • 2014 Research-status Report
  • Research Products

    (8 results)

All 2018 2017 2016 2015 2014

All Journal Article (5 results) (of which Acknowledgement Compliant: 2 results,  Peer Reviewed: 2 results) Presentation (3 results)

  • [Journal Article] 原価企画の逆機能問題に関する論点整理と今後の課題2018

    • Author(s)
      加藤 典生
    • Journal Title

      産業経理

      Volume: 78 Pages: 161-170

    • NAID

      40021566447

    • Related Report
      2017 Annual Research Report
  • [Journal Article] The Modern Role of Cost Accounting2016

    • Author(s)
      Kato Norio
    • Journal Title

      Working Paper, Faculty of Economics, Oita University

      Volume: 18 Pages: 1-9

    • Related Report
      2016 Research-status Report
    • Acknowledgement Compliant
  • [Journal Article] 日本的管理会計の特徴とその背景:文化概念に含まれる生活様式に着目して2015

    • Author(s)
      加藤 典生
    • Journal Title

      経済論集(大分大学)

      Volume: 67 Pages: 29-59

    • NAID

      40020700201

    • Related Report
      2015 Research-status Report
    • Peer Reviewed / Acknowledgement Compliant
  • [Journal Article] 指定管理者制度における業績評価の一考察:大分県宇佐市のケースとBSCの導入可能性2015

    • Author(s)
      望月信幸・佐藤浩人・加藤典生
    • Journal Title

      メルコ管理会計研究

      Volume: 7-Ⅱ Pages: 25-35

    • NAID

      130005111784

    • Related Report
      2014 Research-status Report
    • Peer Reviewed
  • [Journal Article] ローカル放送会社におけるコスト管理の現状と課題:サービス産業の原価計算導入効果に関する一考察2014

    • Author(s)
      加藤典生
    • Journal Title

      企業会計

      Volume: 66 Pages: 127-133

    • NAID

      40020245450

    • Related Report
      2014 Research-status Report
  • [Presentation] 原価企画の逆機能問題に関する論点整理と今後の課題2017

    • Author(s)
      加藤 典生
    • Organizer
      日本原価計算研究学会
    • Related Report
      2017 Annual Research Report
  • [Presentation] 原価企画の逆機能問題に関する一考察:文化概念に含まれる生活様式に着目して2016

    • Author(s)
      加藤典生
    • Organizer
      日本会計研究学会九州部会
    • Place of Presentation
      九州産業大学(福岡県福岡市)
    • Year and Date
      2016-03-26
    • Related Report
      2015 Research-status Report
  • [Presentation] 家屋構造が生活環境・コストの考え方に及ぼす影響:日本的管理会計の再検討2014

    • Author(s)
      加藤典生
    • Organizer
      大分・熊本会計研究会
    • Place of Presentation
      熊本県立大学(熊本市)
    • Year and Date
      2014-11-27
    • Related Report
      2014 Research-status Report

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Published: 2014-04-04   Modified: 2019-03-29  

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