A study of the effects of subjective accounting information evaluation on decision making

2016 Fiscal Year Final Research Report

• Project/Area Number: 26380598
• 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)
• Project Period (FY): 2014-04-01 – 2017-03-31
• Keywords: 管理会計 / 主観的評価 / 認知 / コストの下方硬直性 / シナリオ実験

Outline of Final Research Achievements

This study shows that cost behavior is influenced by financial risk, but not when activity level of prior period increased. The study also shows that cost behavior is associated with the levels of resource slack, resource recovery cost, and expected future sales. The study indicates that this relationship differs in different cost categories.

Free Research Field

管理会計