Accounting studies based on identity and agency theory
| Project/Area Number |
26780260
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Waseda University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2018-03-31
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| Project Status |
Completed (Fiscal Year 2017)
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| Budget Amount *help |
¥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)
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| 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 |
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| 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.
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Report
(5 results)
Research Products
(13 results)
