The Journal of Cost Accounting Research

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Volume 36, Issue 1

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[title in Japanese]

Article type: Cover
2012 Volume 36 Issue 1 Pages Cover1-
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_Cover1

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[title in Japanese]

Article type: Appendix
2012 Volume 36 Issue 1 Pages App1-
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_App1

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[title in Japanese]

Article type: Appendix
2012 Volume 36 Issue 1 Pages App2-
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_App2

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[title in Japanese]

Article type: Index
2012 Volume 36 Issue 1 Pages Toc1-
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_Toc1

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[title in Japanese]

Article type: Index
2012 Volume 36 Issue 1 Pages Toc2-
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_Toc2

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The Breakaway from Value Transport-Oriented Costing : A Proposal of Value Creative Costing

Koji YAMAMOTO

Article type: Article
2012 Volume 36 Issue 1 Pages 1-9
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_1

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The Features of Cost Accounting Practices in Present Day

Takashi SHIMIZU

Article type: Article
2012 Volume 36 Issue 1 Pages 10-18
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_10

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World Competitiveness and Cost Accounting

Fumio MURAOKA

Article type: Article
2012 Volume 36 Issue 1 Pages 19-24
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_19

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A Study of the Intermediate Cost Objects : A Comparative Research between Kostentheorie and Activity-Based Costing

Kazuyoshi MORIMOTO

Article type: Article
2012 Volume 36 Issue 1 Pages 25-34
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_25

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How to Integrate Cost Management with Market Conditions in Supply Chains

Yoshiteru MINAGAWA

Article type: Article
2012 Volume 36 Issue 1 Pages 35-44
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_35

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Exploring the Adoption and Use of Target Costing in Japanese Service Firms

Takeyoshi SENOO, Kazunori FUKUSHIMA

Article type: Article
2012 Volume 36 Issue 1 Pages 45-57
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_45

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Importance of Budgetary Control on Startup Companies

Kohei ARAI, Takehisa KAJIWARA, Shinichiro MAKISHITA

Article type: Article
2012 Volume 36 Issue 1 Pages 58-67
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_58

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Linking Capital Budgeting Techniques with Contingencies

Nobumasa SHIMIZU

Article type: Article
2012 Volume 36 Issue 1 Pages 68-83
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_68

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The Suggestion of Discounted Cash Flow Method in the E. I. du Pond de Nemours and Company, and Its Significance

Shinichi KOOROGI

Article type: Article
2012 Volume 36 Issue 1 Pages 84-94
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_84

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Inter-organizational Management Controls in Strategic Alliances : Some Empirical Evidence in Product Development Partnerships

Yuichi KUBOTA

Article type: Article
2012 Volume 36 Issue 1 Pages 95-106
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_95

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Successful Integration of an Acquired Firm and Implementation of Strategies through Management Control Systems

Takeyuki TANI, Yuichi KUBOTA

Article type: Article
2012 Volume 36 Issue 1 Pages 107-118
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_107

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The Formation Process of Added Value-per-Workhour Statement at the Time of Introduction of Amoeba Management System : An Electronics Company Case

Takeo WATANABE

Article type: Article
2012 Volume 36 Issue 1 Pages 119-131
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_119

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Transfer Pricing Management in Japanese Multinational Enterprises : Constructive Process of Transfer Pricing Management System

Koji UMEDA

Article type: Article
2012 Volume 36 Issue 1 Pages 132-141
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_132

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The Effects of Management Control on Product Innovation under Japanese Organization Corruption

Kazunori FUKUSHIMA

Article type: Article
2012 Volume 36 Issue 1 Pages 142-153
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_142

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Ambiguity and Multiplicity in Management Accounting Change Study

Hirofumi ASADA

Article type: Article
2012 Volume 36 Issue 1 Pages 154-163
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_154

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[title in Japanese]

Article type: Appendix
2012 Volume 36 Issue 1 Pages 164-167
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_164

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[title in Japanese]

Article type: Appendix
2012 Volume 36 Issue 1 Pages 168-169
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_168

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[title in Japanese]

Article type: Appendix
2012 Volume 36 Issue 1 Pages 170-
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_170

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[title in Japanese]

Article type: Appendix
2012 Volume 36 Issue 1 Pages 171-
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_171

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[title in Japanese]

Article type: Appendix
2012 Volume 36 Issue 1 Pages 172-173
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_172

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[title in Japanese]

Article type: Appendix
2012 Volume 36 Issue 1 Pages 174-176
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_174

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[title in Japanese]

Article type: Appendix
2012 Volume 36 Issue 1 Pages 177-
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_177

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[title in Japanese]

Article type: Appendix
2012 Volume 36 Issue 1 Pages 178-
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_178_1

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[title in Japanese]

Article type: Appendix
2012 Volume 36 Issue 1 Pages 178-
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_178_2

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[title in Japanese]

Article type: Appendix
2012 Volume 36 Issue 1 Pages App3-
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_App3

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[title in Japanese]

Article type: Appendix
2012 Volume 36 Issue 1 Pages App4-
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_App4

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[title in Japanese]

Article type: Cover
2012 Volume 36 Issue 1 Pages Cover2-
Published: 2012
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.36.1_Cover2

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