The Journal of Cost Accounting Research

Volume 37, Issue 2

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[title in Japanese]

Article type: Cover
2013Volume 37Issue 2 Pages Cover1-
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_Cover1

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[title in Japanese]

Article type: Appendix
2013Volume 37Issue 2 Pages App1-
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_App1

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[title in Japanese]

Article type: Appendix
2013Volume 37Issue 2 Pages App2-
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_App2

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[title in Japanese]

Article type: Index
2013Volume 37Issue 2 Pages Toc1-
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_Toc1

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[title in Japanese]

Article type: Index
2013Volume 37Issue 2 Pages Toc2-
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_Toc2

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Expansion of Budgetary Control Study : With a Focus on the Budgetary Slack Concept

Masataka ITO

Article type: Article
2013Volume 37Issue 2 Pages 1-10
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_1

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An Empirical Analysis of the Use of Budgetary Control, Information Sharing, and the Effect

Takayuki KISHIDA

Article type: Article
2013Volume 37Issue 2 Pages 11-20
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_11

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A Possibility of the Causal Analysis Based on EVM Regarding the Variance between Budget and Actual : for Capital Budgeting Control in the Execution Phase

Masanobu NAKAMURA

Article type: Article
2013Volume 37Issue 2 Pages 21-32
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_21

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Actual Condition and Challenges of Environmental Capital Budgeting from The Aspect of Management Process

Satoka YAMANE, Noboru OGURA, Katsuhiko KOKUBU

Article type: Article
2013Volume 37Issue 2 Pages 33-45
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_33

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The Effect of Stakeholders on Investment Decision-Making of Japanese Firms

Nobuo KITAO

Article type: Article
2013Volume 37Issue 2 Pages 46-54
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_46

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Management Accounting Practices at Medical Corporations : Current Development by Corporate Sizes

Ko ARAI, Yoshitaka SHIRINASHIHAMA

Article type: Article
2013Volume 37Issue 2 Pages 55-65
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_55

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The Complementary Effect of Non-financial Information on Performance Management System in Healthcare Organizations : An Exploratory Study

Nobuya FUJIWARA, Takami MATSUO

Article type: Article
2013Volume 37Issue 2 Pages 66-74
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_66

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Process of Tension Management and Organizational Performance : A Case Study on a Public Hospital

Takahito KONDO, Sakichi OTOMASA

Article type: Article
2013Volume 37Issue 2 Pages 75-87
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_75

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Cascading Strategy Using the Fishbone Diagram : A Study of Action Research in Medical Institution

Hiroyuki SEKIYA

Article type: Article
2013Volume 37Issue 2 Pages 88-98
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_88

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The Psychological Structure of Multi-dimensional Goals Achievement : Case Study for FukuiKen Saiseikai Hospital

Naoto WATANABE

Article type: Article
2013Volume 37Issue 2 Pages 99-110
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_99

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Psychology Theory in Japanese Management Accounting Research : A Focus on Motivation Theory

Zhi Wang

Article type: Article
2013Volume 37Issue 2 Pages 111-121
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_111

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Analysis of the Current Situation of Management Control Systems Used for the Implementation of CSR : An Investigative Study of 12 Japanese Companies

Masahiro HOSODA, Kohsuke MATSUOKA, Kenichi SUZUKI

Article type: Article
2013Volume 37Issue 2 Pages 122-134
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_122

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Management of Profit Target at Lower Level : The Case Study of City Hotel K Based on Control Lever

Haruo OTANI

Article type: Article
2013Volume 37Issue 2 Pages 135-147
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_135

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The Process of Setting Stretch Goals and Objectives and Building the Capability of Achieving Them in Management Control in the Planning Phase

Takeshi ITO

Article type: Article
2013Volume 37Issue 2 Pages 148-159
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_148

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The Role of Financial Institutions and Accounting Professionals as Strategic Planners : the Revision of Business Turnaround Plans

Kohji YOSHIKAWA

Article type: Article
2013Volume 37Issue 2 Pages 160-169
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_160

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The Effect of Transfer Pricing Taxation on Foreign Subsidiaries Decentralization

Koji UMEDA

Article type: Article
2013Volume 37Issue 2 Pages 170-181
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_170

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[title in Japanese]

Article type: Appendix
2013Volume 37Issue 2 Pages 182-183
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_182

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[title in Japanese]

Article type: Appendix
2013Volume 37Issue 2 Pages 184-185
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_184

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[title in Japanese]

Article type: Appendix
2013Volume 37Issue 2 Pages 186-188
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_186

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[title in Japanese]

Article type: Appendix
2013Volume 37Issue 2 Pages 189-
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_189

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[title in Japanese]

Article type: Appendix
2013Volume 37Issue 2 Pages 191-
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_191_1

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[title in Japanese]

Article type: Appendix
2013Volume 37Issue 2 Pages 191-
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_191_2

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[title in Japanese]

Article type: Appendix
2013Volume 37Issue 2 Pages App3-
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_App3

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[title in Japanese]

Article type: Appendix
2013Volume 37Issue 2 Pages App4-
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_App4

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[title in Japanese]

Article type: Cover
2013Volume 37Issue 2 Pages Cover2-
Published: 2013
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.37.2_Cover2

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