2016 Fiscal Year Final Research Report
Management Control Systems for Relationship Marketing Strategy: A Longitudinal Case Study on Fixed Revenue Accounting at a Japanese Semi-Conductor Trading Company
| Project/Area Number |
15K17167
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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 | Tohoku Gakuin University |
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Principal Investigator |
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| Project Period (FY) |
2015-04-01 – 2017-03-31
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| Keywords | 管理会計 / マーケティング / 顧客関係性 / 固定収益会計 / マネジメント・コントロール・システム |
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| Outline of Final Research Achievements |
I submitted a full paper and gave a presentation at the Annual Conference in 2015 held by Asian Pacific Management Accounting Association. I also wrote a research note about the difference between fixed revenue accounting suggested in Japan and revenue accounting proposed by Glover and Ijiri. Finally, I made some revisions to the full paper and submitted it to an English journal. Unfortunately, the review process has not finished at the moment, but this research project progressed in general accordance with my plan.
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| Free Research Field |
管理会計
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