A study on factors causing weighting bias among performance measures

2022 Fiscal Year Final Research Report

• Project/Area Number: 17K04039
• 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): 日置 孝一 神戸大学, 経営学研究科, 経営学研究科研究員 (60509850)
• Project Period (FY): 2017-04-01 – 2023-03-31
• Keywords: 管理会計 / 認知 / 実験 / 財務・非財務指標

Outline of Final Research Achievements

This study indicated three important points; (1) managers may change the weighting of performance measures according to the characteristics of performance measures, (2) the degree of influence that information has on the behavior of managers may depend on the combination of information provided to managers, and (3) such biases may be influenced by the level of managers' individual cognitive style.
These results suggested that both managers' individual characteristics and the characteristics of performance measures should be considered when designing an effective management accounting system.

Free Research Field

管理会計

Academic Significance and Societal Importance of the Research Achievements

管理会計システムをつうじて上位マネジャーが下位マネジャーに（上位マネジャーが期待するような）行動選択を促すためには，提供する情報の組み合わせ方に注意するとともに、下位マネジャー個々人の個人特性に応じた情報を提供することが望ましいことを提示できた。