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2013 Fiscal Year Final Research Report

The relationships among accounting information, trust and outcomes in inter-firm settings

Research Project

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Project/Area Number 23730457
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionKansai University

Principal Investigator

SAKAGUCHI Junya  関西大学, 会計研究科, 教授 (10364689)

Project Period (FY) 2011 – 2013
Keywords組織間関係 / TCO / 取引関連要因 / 利益 / 信頼
Research Abstract

The purpose of this research project is to investigate the relationships among accounting information, trust and outcomes in inter-firm settings. To this end, I reviewed prior research including management accounting, strategic outsourcing, marketing and transaction cost economics. Additionally, I collected relevant data and tested some associations. Finally, I published some research papers in Japan as well as in Western countries.

  • Research Products

    (10 results)

All 2014 2013 2012 2011

All Journal Article (7 results) (of which Peer Reviewed: 3 results) Presentation (3 results)

  • [Journal Article] 組織間協働とその影響要因 : サプライヤーの視点2014

    • Author(s)
      坂口 順也
    • Journal Title

      原価計算研究

      Volume: 第38巻第1号 (近刊) Pages: 47-58

    • Peer Reviewed
  • [Journal Article] 中小企業における組織間ネットワーク構築 : S製作所の事例2014

    • Author(s)
      坂口 順也
    • Journal Title

      現代社会と会計

      Volume: 第8号 Pages: 135-140

  • [Journal Article] Transition of Buyer-Supplier Relationships in Japan : Empirical Evidence from Manufacturing Companies2013

    • Author(s)
      Takaharu Kawai, Junya Sakaguchi, Nobumasa Shimizu
    • Journal Title

      Journal of Accounting and Organizational Change, Refereed Paper

      Volume: 9(4) Pages: 427-447

    • DOI

      10.1108/JAOC-07-2011-0033

    • Peer Reviewed
  • [Journal Article] Beyond the Contract : Managing Risk in Supply Chain Relations2013

    • Author(s)
      Henri C. Dekker, Junya Sakaguchi, Takaharu Kawai
    • Journal Title

      Management Accounting Research, Refereed Paper

      Volume: 24(2) Pages: 122-139

    • DOI

      10.1016/j.mar.2013.04.010

    • Peer Reviewed
  • [Journal Article] グローバル化とマネジメント・コントロール・システム : 欧米の研究動向を中心に2013

    • Author(s)
      坂口 順也
    • Journal Title

      現代社会と会計

      Volume: 第7号 Pages: 15-29

  • [Journal Article] 組織間マネジメントと管理会計2013

    • Author(s)
      坂口 順也・河合 隆治
    • Journal Title

      メルコ管理会計研究

      Volume: 第5巻第2号 Pages: 69-71

  • [Journal Article] 組織間管理会計と会計情報 : TCOに関する議論を中心に2012

    • Author(s)
      坂口 順也
    • Journal Title

      現代社会と会計

      Volume: 第6号 Pages: 1-10

  • [Presentation] 組織間協働とその影響要因 : 供給企業の視点2013

    • Author(s)
      坂口 順也
    • Organizer
      日本原価計算研究学会第39回全国大会
    • Place of Presentation
      専修大学
    • Year and Date
      2013-08-30
  • [Presentation] 組織間マネジメントと管理会計2011

    • Author(s)
      坂口 順也・河合 隆治
    • Organizer
      メルコ学術振興財団設立5周年記念国際シンポジウム
    • Place of Presentation
      名古屋大学
    • Year and Date
      2011-12-03
  • [Presentation] 組織間におけるTCO情報の役割2011

    • Author(s)
      坂口 順也
    • Organizer
      日本会計研究学会第70回全国大会
    • Place of Presentation
      久留米大学
    • Year and Date
      2011-09-19

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Published: 2015-06-25  

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