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 January 04, 2026)

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

JOURNAL PEER REVIEWED FREE ACCESS

2025 Volume 49 Issue 1-2

The Impact of Performance Indicators Set in Medium-Term Strategic Plans on Managerial Behavior: Guangwei Yin, Kenji Yasukata
The Interactive Use of Budgeting or Performance Control in Post-Merger Integration: Yusuke Nakasaka
Value Creating Accounting and Its Bearer Norio Sawabe
Formation and Promotional Factors of Interfirm Collaboration toward Utilization of Extra Production Capacity: Zhi Wang, Toshihiko Awaji

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Most viewed articles (December 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

Recovery Management of R&D Expenditure in Globalization

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

Kazunori Itoh
3

Transformation of CFO/FP&A Organization in Japan:

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

Chie Ikegawa
4

Role of Integrated Report as Information Sharing Support Tool within Organization :

Released on J-STAGE: September 15, 2021 | Volume 42 Issue 2 Pages 78-91

Mitsuru AKIYAMA
5

Performance Management and Cost Accounting for Social Inovation Business

Released on J-STAGE: September 15, 2021 | Volume 41 Issue 2

Mitsuaki NISHIYA

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