Accounting studies based on identity and agency theory

• Project/Area Number: 26780260
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Waseda University
• Principal Investigator: Wakabayashi Toshiaki 早稲田大学, 商学学術院, 助教 (80705666)
• Project Period (FY): 2014-04-01 – 2018-03-31
• Project Status: Completed (Fiscal Year 2017)
• Budget Amount: ¥3,770,000 (Direct Cost: ¥2,900,000、Indirect Cost: ¥870,000); Fiscal Year 2017: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000); Fiscal Year 2016: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000); Fiscal Year 2015: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000); Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
• Keywords: 業績管理会計 / アイデンティティ / エージェンシー理論 / 行動契約理論 / 報酬契約 / インフルエンスコスト / 認知バイアス / 業績評価 / 参加的決定 / 分権化 / インプット目標 / 契約理論 / インセンティブ契約 / アドバースセレクション / 日本的管理会計

Outline of Final Research Achievements

This study focuses on the relationship between junior (agent) and senior employees (principal) in an organizational structure, and induce “identity coefficient” as a scale measuring the extent to which psychological stress is experienced. Moreover, this study examine two applications. One is that considers the principal cannot verify an agent’s identity coefficient. The other is that compares the effectiveness of top-down instruction and decentralization of setting input targets.

Research Products

• [Journal Article] 組織コントロールにおけるインプット目標の設定と申告の意義 (2018)
  • Author(s): 若林利明
  • Journal Title: 管理会計学 Volume: 26 Pages: 61-82
  • NAID: 130007493607
  • Peer Reviewed
• [Journal Article] 業績管理会計研究におけるエイジェンシー理論の意義と課題 (2015)
  • Author(s): 若林利明
  • Journal Title: 商経論集 Volume: 108 Pages: 37-52
  • Acknowledgement Compliant
• [Presentation] 固定給契約はインセンティブ契約に勝るか―インセンティブ係数と目標設定の歪みの影響― (2018)
  • Author(s): 若林利明
  • Organizer: 日本会計研究学会第76回大会
• [Presentation] The Principal Instructs Input or The Agent Sets Input Targets: Which is Preferable In Organizational Control? (2016)
  • Author(s): Toshiaki Wakabayashi
  • Organizer: 28th Asian-Pacific Conference on International Accounting Issues
  • Place of Presentation: Kapalua
  • Year and Date: 2016-11-08
  • Int'l Joint Research
• [Presentation] Analyzing organizational control from the viewpoint of the agent’s individual attributes (2016)
  • Author(s): Toshiaki Wakabayashi
  • Organizer: the 2016 Annual Meeting of the American Accounting Association
  • Place of Presentation: New York
  • Year and Date: 2016-08-10
  • Int'l Joint Research
• [Presentation] The principal instructs input or the agent sets input targets: Which is preferable in organizational control? (2016)
  • Author(s): Toshiaki Wakabayashi
  • Organizer: 39th Annual Congress of the European Accounting Association
  • Place of Presentation: Maastricht
  • Year and Date: 2016-05-11
  • Int'l Joint Research
• [Presentation] 組織コントロールにおけるコミュニケーションと業績評価の意義－エイジェントの個人属性の観点からの考察－ (2016)
  • Author(s): 若林利明
  • Organizer: 第1回JARDISワークショップ(日本ディスクロージャー研究学会)
  • Place of Presentation: 広島県、広島市、広島県立大学
  • Year and Date: 2016-03-21
• [Presentation] Unverifiable Identity and Incentive Contracts (2015)
  • Author(s): 若林利明
  • Organizer: the 2015 Annual Meeting of the American Accounting Association
  • Place of Presentation: Hyatt Regency Chicago, Chicago, USA.
  • Year and Date: 2015-08-10
  • Int'l Joint Research
• [Presentation] Unverifiable Identity and Incentive Contracts (2015)
  • Author(s): 若林利明
  • Organizer: 38th Annual Congress of the European Accounting Association
  • Place of Presentation: Scottish Exhibition and Conference Centre, Glasgow, UK.
  • Year and Date: 2015-04-30
  • Int'l Joint Research
• [Presentation] The Effects of Agent Identity on Performance Evaluation (2015)
  • Author(s): 若林利明
  • Organizer: 2015 Management Accounting Section Midyear Meeting
  • Place of Presentation: Newport beach, USA
  • Year and Date: 2015-01-10
• [Presentation] Identity, Incentive Contracts, and Organizational Architecture (2014)
  • Author(s): 若林利明
  • Organizer: The 5th International Conference of The Japanese Accounting Review
  • Place of Presentation: Kobe University
  • Year and Date: 2014-12-22
• [Presentation] エイジェントの信奉度が業績評価に及ぼす影響の考察 (2014)
  • Author(s): 若林利明
  • Organizer: 日本管理会計学会2014年度全国大会
  • Place of Presentation: 青山学院大学
  • Year and Date: 2014-09-13
• [Presentation] An Analysis of the Role of Identity in Compensation Contracts and Corporate Performance (2014)
  • Author(s): 若林利明
  • Organizer: 37th Annual Congress of the European Accounting Association
  • Place of Presentation: Tallin, Estonia
  • Year and Date: 2014-05-22