2017 Fiscal Year Final Research Report
Interdisciplinary study on disfunctional effect of the target costing
| Project/Area Number |
26780251
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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 | Oita University |
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Principal Investigator |
Kato Norio 大分大学, 経済学部, 准教授 (50555068)
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| Project Period (FY) |
2014-04-01 – 2018-03-31
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| Keywords | 原価企画 / 心理学 / 言葉 / 逆機能 |
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| Outline of Final Research Achievements |
This research clarified the following two things. (1) With the rapid progress of information technology, the interpretation of“words”including accounting is becoming more difficult, and (2) the difference in the interpretation of the words of individuals is likely to interfere with the subsequent management. These findings imply that it is important to understand the psychological aspects of human beings when implementing the target costing.
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| Free Research Field |
原価計算・管理会計
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