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

Research Project

Project/Area Number 26380598
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionSaitama University

Principal Investigator

SUEMATSU Eiichiro  埼玉大学, 人文社会科学研究科, 教授 (60276673)

Co-Investigator(Kenkyū-buntansha) 梶原 武久  神戸大学, 社会システムイノベーションセンター, 教授 (30292080)
日置 孝一  神戸大学, 経営学研究科, 講師 (60509850)
Project Period (FY) 2014-04-01 – 2017-03-31
Project Status Completed (Fiscal Year 2016)
Budget Amount *help
¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000)
Fiscal Year 2016: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2014: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
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 / 会計情報
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.

Report

(4 results)
  • 2016 Annual Research Report   Final Research Report ( PDF )
  • 2015 Research-status Report
  • 2014 Research-status Report

Research Products

(9 results)

All 2017 2016 2015 2014

All Journal Article (6 results) (of which Int'l Joint Research: 1 results,  Acknowledgement Compliant: 6 results,  Peer Reviewed: 2 results,  Open Access: 2 results) Presentation (3 results) (of which Int'l Joint Research: 1 results,  Invited: 1 results)

  • [Journal Article] コストの下方硬直性に関する一考察:実験法を用いた検討2017

    • Author(s)
      日置孝一・末松栄一郎
    • Journal Title

      国民経済雑誌

      Volume: 215 Pages: 61-75

    • NAID

      40021145261

    • Related Report
      2016 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] The Effects of Interaction among Quantity, Characteristics of Accounting Measures, and Manager's Cognitive Style on Performance Evaluations2017

    • Author(s)
      Koichi Hioki, Eiichiro Suematsu, and Hiroshi Miya
    • Journal Title

      Melco management Accounting Research discussion paper series

      Volume: MDP2017002 Pages: 1-16

    • Related Report
      2016 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] 財務リスクとコストビヘイビア2016

    • Author(s)
      北田智久・小山真実・梶原武久
    • Journal Title

      国民経済雑誌

      Volume: 214 Pages: 46-67

    • NAID

      40020954663

    • Related Report
      2016 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] 日本企業におけるコストの反下方硬直性2016

    • Author(s)
      北田智久
    • Journal Title

      管理会計学

      Volume: 24 Pages: 47-63

    • Related Report
      2015 Research-status Report
    • Peer Reviewed / Open Access / Acknowledgement Compliant
  • [Journal Article] Judging Federal White-Collar Fraud Sentencing: An Empirical Study Revealing the Need for Further Reform2016

    • Author(s)
      Bennett, Levinson, and Hioki, Koichi
    • Journal Title

      Iowa Law Review

      Volume: 102

    • Related Report
      2015 Research-status Report
    • Peer Reviewed / Open Access / Int'l Joint Research / Acknowledgement Compliant
  • [Journal Article] BSC実践の落とし穴とその克服方法-学術研究からの実践2014

    • Author(s)
      北田智久・梶原武久
    • Journal Title

      ビジネスインサイト

      Volume: 秋号 Pages: 8-12

    • Related Report
      2014 Research-status Report
    • Acknowledgement Compliant
  • [Presentation] Financial risks and cost behavior2016

    • Author(s)
      Takehisa Kajiwara
    • Organizer
      2016 Asian-Pacific Management Accounting Symposium
    • Place of Presentation
      台湾政治大学
    • Year and Date
      2016-06-28
    • Related Report
      2016 Annual Research Report
    • Int'l Joint Research / Invited
  • [Presentation] 会計評価システムがモチベーションに与える影響2015

    • Author(s)
      日置孝一,末松栄一郎
    • Organizer
      日本心理学会
    • Place of Presentation
      名古屋国際会議場(愛知県名古屋市)
    • Year and Date
      2015-09-22
    • Related Report
      2015 Research-status Report
  • [Presentation] How psychological indexes depict social cognition2014

    • Author(s)
      Koichi Hioki
    • Organizer
      Richardson Hosts Symposium “Law in the Mind/Minding the Law”
    • Place of Presentation
      Hawaii University, Honolulu (USA)
    • Year and Date
      2014-09-04 – 2014-09-05
    • Related Report
      2014 Research-status Report

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Published: 2014-04-04   Modified: 2018-03-22  

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