The Journal of Cost Accounting Research

Volume 35, Issue 1

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[title in Japanese]

Article type: Cover
2011 Volume 35 Issue 1 Pages Cover1-
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_Cover1

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[title in Japanese]

Article type: Appendix
2011 Volume 35 Issue 1 Pages App1-
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_App1

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[title in Japanese]

Article type: Index
2011 Volume 35 Issue 1 Pages Toc1-
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_Toc1

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[title in Japanese]

Article type: Index
2011 Volume 35 Issue 1 Pages Toc2-
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_Toc2

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Information Processing Approach to Management Accounting : The Current State and Its Applicability

Hiroshi OZAWA

Article type: Article
2011 Volume 35 Issue 1 Pages 1-12
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_1

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Real Time Cost-and-Revenue Management on Standardization of Production Information Models

Yasuyuki NISHIOKA

Article type: Article
2011 Volume 35 Issue 1 Pages 13-22
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_13

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A Consolidating Theory of Activity and Cost : From Paired Costing to Triplet Costing

Takayuki TOYAMA

Article type: Article
2011 Volume 35 Issue 1 Pages 23-38
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_23

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The Transition of IT Cost Management on IT Structure

Shuji MIZOGUCHI

Article type: Article
2011 Volume 35 Issue 1 Pages 39-47
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_39

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Genesis and Diffusion of Target Costing Practices in the 1950s

Okihiro MARUTA

Article type: Article
2011 Volume 35 Issue 1 Pages 48-58
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_48

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Formation Process of Target Costing as Integrated Profit Management : A Case Study of Toyota

Yumi MOROFUJI

Article type: Article
2011 Volume 35 Issue 1 Pages 59-68
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_59

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A Measuring and Evaluating Interdivisional Capital Markets : an Analysis Based on the Accounting Data of the Fifteen Major Japanese Chemical Firms on Their Business Segments Horizon

Shigeo TAKAMI

Article type: Article
2011 Volume 35 Issue 1 Pages 69-83
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_69

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Fine-Tuning of Profit Attribution for Cooperation between Intra-group Organizations of Autonomous Empowered Organization : A Case Study on Kagoshima Electronics Corporation

Hiroyuki SUZUKI

Article type: Article
2011 Volume 35 Issue 1 Pages 84-95
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_84

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Business Process management of Horizontal Division Networks Created by Companies Specializing in Element Technology : Based on an Analysis of "Polishers' Syndicate" in Tsubame

Naoya YAMAGUCHI

Article type: Article
2011 Volume 35 Issue 1 Pages 96-106
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_96

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What Factors Affect Budgetary Control Systems in Japan?

Eri YOKOTA, Takeyoshi SENOO

Article type: Article
2011 Volume 35 Issue 1 Pages 107-119
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_107

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Application of Reciprocal Allocation Method to Service Department Costs under MFCA

Tomonori INOOKA

Article type: Article
2011 Volume 35 Issue 1 Pages 120-129
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_120

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An Empirical Research of Management Control Change : A Life-Cycle Perspective

Kazunori FUKUSHIMA

Article type: Article
2011 Volume 35 Issue 1 Pages 130-140
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_130

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Costs Stickiness in Non-Profit Organizations : An Empirical Research

Kenji YASUKATA, Takehisa KAJIWARA, Yoshinobu SHIMA, Chiyuki KURISU

Article type: Article
2011 Volume 35 Issue 1 Pages 141-150
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_141

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The Effect of the Use of Balanced Scorecard on Organization Behavior Change : A Longitudinal Case Study of FukuiKen Saiseikai Hospital

Naoto WATANABE

Article type: Article
2011 Volume 35 Issue 1 Pages 151-162
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_151

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[title in Japanese]

Article type: Appendix
2011 Volume 35 Issue 1 Pages 163-165
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_163

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[title in Japanese]

Article type: Appendix
2011 Volume 35 Issue 1 Pages 166-167
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_166

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[title in Japanese]

Article type: Appendix
2011 Volume 35 Issue 1 Pages 168-
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_168

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[title in Japanese]

Article type: Appendix
2011 Volume 35 Issue 1 Pages 169-
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_169

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[title in Japanese]

Article type: Appendix
2011 Volume 35 Issue 1 Pages 170-172
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_170

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[title in Japanese]

Article type: Appendix
2011 Volume 35 Issue 1 Pages 173-174
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_173

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[title in Japanese]

Article type: Appendix
2011 Volume 35 Issue 1 Pages 175-
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_175_1

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[title in Japanese]

Article type: Appendix
2011 Volume 35 Issue 1 Pages 175-
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_175_2

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[title in Japanese]

Article type: Appendix
2011 Volume 35 Issue 1 Pages App2-
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_App2

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[title in Japanese]

Article type: Appendix
2011 Volume 35 Issue 1 Pages App3-
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_App3

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[title in Japanese]

Article type: Cover
2011 Volume 35 Issue 1 Pages Cover2-
Published: 2011
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.35.1_Cover2

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