The Journal of Cost Accounting Research

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Volume 38, Issue 1

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[title in Japanese]

Article type: Cover
2014 Volume 38 Issue 1 Pages Cover1-
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_Cover1

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[title in Japanese]

Article type: Appendix
2014 Volume 38 Issue 1 Pages App1-
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_App1

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[title in Japanese]

Article type: Appendix
2014 Volume 38 Issue 1 Pages App2-
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_App2

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[title in Japanese]

Article type: Index
2014 Volume 38 Issue 1 Pages Toc1-
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_Toc1

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[title in Japanese]

Article type: Index
2014 Volume 38 Issue 1 Pages Toc2-
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_Toc2

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Problems of Cost Accounting Standards in terms of Economic Model, Accounting Standards and Cost Theory

Michiharu SAKURAI

Article type: Article
2014 Volume 38 Issue 1 Pages 1-10
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_1

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Customer Value Makes People Happy

Takeshi ITO

Article type: Article
2014 Volume 38 Issue 1 Pages 11-20
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_11

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A View of Strategic Management Accounting for Development and Manufacturing

Yoshiyuki NAGASAKA

Article type: Article
2014 Volume 38 Issue 1 Pages 21-33
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_21

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Analysis of Interaction Fit between Business Strategy and Capital Budgeting Process and Its Impact on Firm Performance

Nobumasa SHIMIZU, Keisuke OURA

Article type: Article
2014 Volume 38 Issue 1 Pages 34-47
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_34

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Inter-Organizational Collaboration and Its Determinants : Evidence from Supplier Side

Junya SAKAGUCHI

Article type: Article
2014 Volume 38 Issue 1 Pages 48-58
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_48

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Challenges to Implement Material Flow Cost Accounting (MFCA) in Supply Chain Management : Through Case Study on a Buyer-Suppliers Workshop

Michiyasu NAKAJIMA, Asako KIMURA

Article type: Article
2014 Volume 38 Issue 1 Pages 59-69
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_59

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Survey of Management Accounting Practices in the Lodging Industry

Yoshihiro ITO, Yoshitaka KOBAYASHI, Keiichi HASEGAWA, Takehiro METOKI

Article type: Article
2014 Volume 38 Issue 1 Pages 70-82
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_70

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The Management for Overseas Subsidiaries in Japanese Firms : The Validation of the Construct of Management Control

Takeshi NISHII, Takahito KONDO, Masaru NAKAGAWA

Article type: Article
2014 Volume 38 Issue 1 Pages 83-94
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_83

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A Consideration of "Special Characteristics" of Non-Profit Organizations in Management Accounting Field : Based on a Literature Review on Not-for-Profit Healthcare Organizations in Foreign Countries

Nobuya FUJIWARA

Article type: Article
2014 Volume 38 Issue 1 Pages 95-105
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_95

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The Effects of Management Accounting Systems on Transactive Memory Systems : A Literature Review

Naoto WATANABE, Takeyoshi SENOO

Article type: Article
2014 Volume 38 Issue 1 Pages 106-115
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_106

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[title in Japanese]

Article type: Appendix
2014 Volume 38 Issue 1 Pages 116-119
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_116

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[title in Japanese]

Article type: Appendix
2014 Volume 38 Issue 1 Pages 119-
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_119

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[title in Japanese]

Article type: Appendix
2014 Volume 38 Issue 1 Pages 120-121
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_120

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[title in Japanese]

Article type: Appendix
2014 Volume 38 Issue 1 Pages 121-
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_121

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[title in Japanese]

Article type: Appendix
2014 Volume 38 Issue 1 Pages 122-123
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_122

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[title in Japanese]

Article type: Appendix
2014 Volume 38 Issue 1 Pages 124-125
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_124

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[title in Japanese]

Article type: Appendix
2014 Volume 38 Issue 1 Pages 126-128
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_126

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[title in Japanese]

Article type: Appendix
2014 Volume 38 Issue 1 Pages 129-
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_129

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[title in Japanese]

Article type: Appendix
2014 Volume 38 Issue 1 Pages 130-
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_130_1

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[title in Japanese]

Article type: Appendix
2014 Volume 38 Issue 1 Pages 130-
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_130_2

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[title in Japanese]

Article type: Appendix
2014 Volume 38 Issue 1 Pages App3-
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_App3

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[title in Japanese]

Article type: Appendix
2014 Volume 38 Issue 1 Pages App4-
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_App4

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[title in Japanese]

Article type: Cover
2014 Volume 38 Issue 1 Pages Cover2-
Published: 2014
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.38.1_Cover2

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