The Journal of Cost Accounting Research

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Volume 39, Issue 1

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[title in Japanese]

Article type: Cover
2015 Volume 39 Issue 1 Pages Cover1-
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_Cover1

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[title in Japanese]

Article type: Appendix
2015 Volume 39 Issue 1 Pages App1-
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_App1

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[title in Japanese]

Article type: Appendix
2015 Volume 39 Issue 1 Pages App2-
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_App2

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[title in Japanese]

Article type: Index
2015 Volume 39 Issue 1 Pages Toc1-
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_Toc1

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[title in Japanese]

Article type: Index
2015 Volume 39 Issue 1 Pages Toc2-
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_Toc2

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A Survey on Management Accounting in the Disaster

Ikuko SASAKI, Rui OKAZAKI, Keisuke OURA

Article type: Article
2015 Volume 39 Issue 1 Pages 1-10
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_1

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Management Control System after the Great East Japan Earthquake : The Case of Omron Corporation

Rui OKAZAKI, Shigeki FUJIMOTO, Hiroshi MIYA

Article type: Article
2015 Volume 39 Issue 1 Pages 11-21
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_11

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Just-In-Time System and Management Accounting Research : When Just-In-Time System Becomes One Subject of Management Accounting Research

ZHI Wang

Article type: Article
2015 Volume 39 Issue 1 Pages 22-31
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_22

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Corporate Value Creation Based on Intangibles : A Comparative Study of the Point at Issues in the BSC, Intellectual Capital Statements and Integrated Reporting

Toshiaki NISHIHARA

Article type: Article
2015 Volume 39 Issue 1 Pages 32-42
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_32

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A Study of Implementing Balanced Scorecard : The Impact of Other Systems

Hideaki AOKI, Yasuhide INOUE, Yutaka KATO

Article type: Article
2015 Volume 39 Issue 1 Pages 43-53
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_43

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A Review of Empirical Research on Subjective Performance Evaluation

Tomohisa KITADA

Article type: Article
2015 Volume 39 Issue 1 Pages 54-64
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_54

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An Exploratory Study of Management Accounting Capabilities : Effects of Relationship between Performance Measurement Systems and Absorptive Capacity on Organizational Performance

Kazunori FUKUSHIMA

Article type: Article
2015 Volume 39 Issue 1 Pages 65-75
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_65

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The Effect of Performance Information Describing a Cause-and-Effect Relationship on Resource Allocation Decisions : An Experimental Study

Tomohiro SAKUMA, Kohei ARAI, Takeyoshi SENOO, Eiichiro SUEMATSU

Article type: Article
2015 Volume 39 Issue 1 Pages 76-86
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_76

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A Study of the Policy Change for Human Resources Acquisition and its Effectiveness

Hideyuki ARIMA

Article type: Article
2015 Volume 39 Issue 1 Pages 87-96
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_87

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Intra-Firm Characteristics and Inter-Firm Information Sharing

Junya SAKAGUCHI

Article type: Article
2015 Volume 39 Issue 1 Pages 97-108
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_97

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Research on Practical Issues and New Potentials to Promote Profitability of Environmental Management Accounting, based on Integration between Material Flow Cost Accounting and Theory of Constraints : Through a Case Study

Michiyasu NAKAJIMA, Kojiro TOBITA, Asako KIMURA

Article type: Article
2015 Volume 39 Issue 1 Pages 109-119
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_109

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Management Control System for Brand Managers : Role of Accounting Control

Asako KIMURA, Masahiko SAKAI

Article type: Article
2015 Volume 39 Issue 1 Pages 120-132
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_120

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Business Model of Tax Strategy for Japanese Companies : Study Companies from US Global Companies Cases

Arihito YAMADA, Sachiyo EGASHIRA

Article type: Article
2015 Volume 39 Issue 1 Pages 133-144
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_133

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Utilization of Budget for Performance Evaluation of Managers at Medical Corporations : Relations between the Utilization and Budgeting Practices

Ko ARAI, Yoshitaka SHIRINASHIHAMA

Article type: Article
2015 Volume 39 Issue 1 Pages 145-155
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_145

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[title in Japanese]

Article type: Appendix
2015 Volume 39 Issue 1 Pages 156-165
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_156

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[title in Japanese]

Article type: Appendix
2015 Volume 39 Issue 1 Pages 166-167
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_166

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[title in Japanese]

Article type: Appendix
2015 Volume 39 Issue 1 Pages 167-
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_167

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[title in Japanese]

Article type: Appendix
2015 Volume 39 Issue 1 Pages 168-169
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_168

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[title in Japanese]

Article type: Appendix
2015 Volume 39 Issue 1 Pages 170-171
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_170

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[title in Japanese]

Article type: Appendix
2015 Volume 39 Issue 1 Pages 172-174
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_172

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[title in Japanese]

Article type: Appendix
2015 Volume 39 Issue 1 Pages 175-
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_175

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[title in Japanese]

Article type: Appendix
2015 Volume 39 Issue 1 Pages 176-
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_176_1

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[title in Japanese]

Article type: Appendix
2015 Volume 39 Issue 1 Pages 176-
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_176_2

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[title in Japanese]

Article type: Appendix
2015 Volume 39 Issue 1 Pages App3-
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_App3

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[title in Japanese]

Article type: Appendix
2015 Volume 39 Issue 1 Pages App4-
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_App4

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[title in Japanese]

Article type: Cover
2015 Volume 39 Issue 1 Pages Cover2-
Published: 2015
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.39.1_Cover2

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