2017 Fiscal Year Final Research Report
Accounting studies based on identity and agency theory
| Project/Area Number |
26780260
|
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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 | Waseda University |
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Principal Investigator |
|
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| Project Period (FY) |
2014-04-01 – 2018-03-31
|
| Keywords | 業績管理会計 / アイデンティティ / エージェンシー理論 |
|---|
| Outline of Final Research Achievements |
This study focuses on the relationship between junior (agent) and senior employees (principal) in an organizational structure, and induce “identity coefficient” as a scale measuring the extent to which psychological stress is experienced. Moreover, this study examine two applications. One is that considers the principal cannot verify an agent’s identity coefficient. The other is that compares the effectiveness of top-down instruction and decentralization of setting input targets.
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| Free Research Field |
会計学
|
