study of the methodology to combine normative and empirical approach in accounting research by using "transaction costs" concept

2015 Fiscal Year Final Research Report

• Project/Area Number: 25380592
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Chiba University
• Principal Investigator: Ohtsuka Shigeo 千葉大学, 人文社会科学研究科(系), 教授 (20213770)
• Co-Investigator(Kenkyū-buntansha): SUZUKI Tomohiro 亜細亜大学, 経営学部, 准教授 (50609021)
• Project Period (FY): 2013-04-01 – 2016-03-31
• Keywords: 会計学 / 財務会計 / 方法論

Outline of Final Research Achievements

In this research, we consider the methodology to combine normative and empirical approach in one accounting study by using “transaction costs” as a core concept, and make clear that the combination could be accomplished by studying opportunistic behavior of management. The researches would model normatively the causal relationship between some factor of accounting and management behavior, and prove empirically the establishment of the model. The results of such researches could contribute to examining the future of accounting.

Free Research Field

会計学