The Journal of Cost Accounting Research

Volume 32, Issue 2

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[title in Japanese]

Article type: Cover
2008Volume 32Issue 2 Pages Cover1-
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_Cover1

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[title in Japanese]

Article type: Appendix
2008Volume 32Issue 2 Pages App1-
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_App1

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[title in Japanese]

Article type: Appendix
2008Volume 32Issue 2 Pages App2-
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_App2

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[title in Japanese]

Article type: Index
2008Volume 32Issue 2 Pages Toc1-
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_Toc1

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[title in Japanese]

Article type: Index
2008Volume 32Issue 2 Pages Toc2-
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_Toc2

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Capital Budgeting as Management Process : Findings from a Survey of Manufacturing Firms

Nobumasa Shimizu, Yutaka Kato, Junya Sakaguchi, Takaharu Kawai

Article type: Article
2008Volume 32Issue 2 Pages 1-14
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_1

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Rationality of Payback Period Method : Case of Nippon Steel Co.

Satoshi HORII

Article type: Article
2008Volume 32Issue 2 Pages 15-23
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_15

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Analysis of Capital Budgeting Practices in Japanese Firms : The Change to Measures with Consideration of Time Value of Money and the Combination Use of Capital Budgeting Methods

Tomonari SHINODA

Article type: Article
2008Volume 32Issue 2 Pages 24-35
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_24

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Investment Behaviors of Machine Tool Industry Firms : An Analysis of Vector Autoregression Using Annual Disclosure Data Concerning Property, Plant and Equipment of Ten Sample Firms

Shigeo TAKAMI

Article type: Article
2008Volume 32Issue 2 Pages 36-47
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_36

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The Role of Economic Profit in Value-Based Management

Kenji YASUKATA

Article type: Article
2008Volume 32Issue 2 Pages 48-57
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_48

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A Development of U.S. Department of Defense Management Accounting : An Emphasis on LCC (Life Cycle Costing) and PPBS (Planning, Programming and Budgeting System)

Kenji OKANO

Article type: Article
2008Volume 32Issue 2 Pages 58-67
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_58

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The Linkage of Pay-for-Performance Systems and Accounting Performance Evaluation in Japan : The Personnel Management-Oriented and the Performance Management-Oriented

Akihiko UCHIYAMA

Article type: Article
2008Volume 32Issue 2 Pages 68-83
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_68

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An Empirical Analysis on the Financial Impact of ABC Implementation

Takami MATSUO, Keisuke OURA, Kohei ARAI

Article type: Article
2008Volume 32Issue 2 Pages 84-93
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_84

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An Approach towards Activity and Architecture Based Costing (Triple-ABC) : A Study of Architectual Tight Linkage and Causal Chaining between Activity and Cost

Takayuki TOYAMA

Article type: Article
2008Volume 32Issue 2 Pages 94-109
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_94

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[title in Japanese]

Article type: Appendix
2008Volume 32Issue 2 Pages 110-
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_110

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[title in Japanese]

Article type: Appendix
2008Volume 32Issue 2 Pages 111-112
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_111

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[title in Japanese]

Article type: Appendix
2008Volume 32Issue 2 Pages 113-
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_113

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[title in Japanese]

Article type: Appendix
2008Volume 32Issue 2 Pages 114-
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_114_1

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[title in Japanese]

Article type: Appendix
2008Volume 32Issue 2 Pages 114-
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_114_2

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[title in Japanese]

Article type: Appendix
2008Volume 32Issue 2 Pages App3-
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_App3

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[title in Japanese]

Article type: Appendix
2008Volume 32Issue 2 Pages App4-
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_App4

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[title in Japanese]

Article type: Cover
2008Volume 32Issue 2 Pages Cover2-
Published: 2008
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.32.2_Cover2

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