2014 Fiscal Year Final Research Report
In Search of an Accounting Knowledge in the Firm
| Project/Area Number |
23730459
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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 | Gunma University (2012-2014)
Konan University (2011) |
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Principal Investigator |
ARAI Kohei 群馬大学, 社会情報学部, 准教授 (30550313)
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| Project Period (FY) |
2011-04-28 – 2015-03-31
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| Keywords | 管理会計 / 会計知識 / 実験室実験 / サーベイ調査 |
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| Outline of Final Research Achievements |
I have studied the role of accounting knowledge, by a literature review, survey research, and laboratory experiments. As a result, I found three important facts. First, there is a presence of accounting knowledge to refine the decision making. Second, sometimes accounting knowledge causes bias, such as order effect. Third, accounting knowledge bring positive economic consequences, even though the accounting knowledge have both a function and a dysfunction.
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| Free Research Field |
会計学
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