The Journal of Cost Accounting Research

The Journal of Cost Accounting Research

Published by The Japan Cost Accounting Association.

1,196 registered articles
(updated on August 08, 2025)

Online ISSN : 2432-034X
Print ISSN : 1349-6530
ISSN-L : 1349-6530

JOURNAL PEER REVIEWED FREE ACCESS

2025 Volume 49 Issue 1-2

The Interactive Use of Budgeting or Performance Control in Post-Merger Integration: Yusuke Nakasaka
Difficulties in Learning Reciprocal Allocation Method Satoshi Hatamoto
Value Creating Accounting and Its Bearer Norio Sawabe
The Impact of Performance Indicators Set in Medium-Term Strategic Plans on Managerial Behavior: Guangwei Yin, Kenji Yasukata

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Most viewed articles (July 2025)

1

Roles of Accountants in Management Accounting Change

Released on J-STAGE: April 17, 2017 | Volume 40 Issue 2 Pages 154-166

Hirofumi ASADA, Kohji YOSHIKAWA, Yasuyuki KAZUSA
2

Transformation of CFO/FP&A Organization in Japan:

Released on J-STAGE: August 27, 2024 | Volume 48 Issue 1 Pages 24-34

Chie Ikegawa
3

Recovery Management of R&D Expenditure in Globalization

Released on J-STAGE: April 17, 2017 | Volume 21 Issue 2 Pages 56-65

Kazunori Itoh
4

The Effects of Business Environment, Organizational Size and Context on the Use of Performance Management and Budgeting : Evidence from Japan

Released on J-STAGE: April 17, 2017 | Volume 34 Issue 2 Pages 35-45

Eisuke YOSHIDA, Takeyoshi SENOO
5

Empirical Analysis of the Effect of Balanced Scorecard Implementation in Japanese Manufactures

Released on J-STAGE: April 17, 2017 | Volume 35 Issue 2 Pages 38-50

Sakichi OTOMASA, Takehisa KAJIWARA

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