The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
Articles
A Case Study of End-Term Spike
Toru Ogasawara, Ryota Kataoka, Masaki Uchita, Sho Hayakawa, Toru Noma, Hiroshi Miya
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2026 Volume 34 Issue 1 Pages 37-51

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Abstract

This study examines the phenomenon of “end-term spike,’’ in which performance figures are intentionally increased at the end of an evaluation period. Through a case study of a company where such spikes occur, we investigated both the impact of the end-term spike on the organization and how it is perceived internally. The results revealed that the end-term spike imposes congestion costs on related departments; nevertheless, it continues to be tolerated within the organization.

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© 2026 The Japanese Association of Management Accounting
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