The Journal of Cost Accounting Research

Volume 40, Issue 2

Displaying 1-17 of 17 articles from this issue

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[title in Japanese]

2016Volume 40Issue 2 Pages 0-
Published: 2016
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.40.2_0_1

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[title in Japanese]

2016Volume 40Issue 2 Pages 0-
Published: 2016
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.40.2_0_2

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Significance and Practice of Environmental Management for Sustainability in Toshiba Group

Kiyoshi SANEHIRA

2016Volume 40Issue 2 Pages 1-9
Published: 2016
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.40.2_1

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Infiltration of Environmental Management for Sustainability in Toshiba Group

Asako KIMURA, Yoshinori KOBAYASHI

2016Volume 40Issue 2 Pages 10-22
Published: 2016
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.40.2_10

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Environmental Management Accounting Research on Establishment of Sustainability Management in Toshiba

New Potentials of Management Accounting Research

Michiyasu NAKAJIMA

2016Volume 40Issue 2 Pages 23-30
Published: 2016
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.40.2_23

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A Review of Inter-organizational Management Control Research from a Control-process Perspective

Achievements and Future Directions

Keita INOUE

2016Volume 40Issue 2 Pages 31-43
Published: 2016
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.40.2_31

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Configurations of Uncertainty and Target Costing Practices

A Preliminary Analysis Using fsQCA（fuzzy-set Qualitative Comparative Analysis）

Shin KAWAI, Takehisa KAJIWARA

2016Volume 40Issue 2 Pages 44-57
Published: 2016
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.40.2_44

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Budgeting and Implementation Procedures of the Contingency Allowance in a Project

Case Study of a Japanese Plant Construction Company

Takeshi SAITO

2016Volume 40Issue 2 Pages 58-71
Published: 2016
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.40.2_58

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Cost Accounting for Gemba Kaizen on the Shop Floor

Visualizing Kaizen Effects

Shino HIIRAGI, Yasuyuki KAZUSA

2016Volume 40Issue 2 Pages 72-86
Published: 2016
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.40.2_72

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Performance Measuring Objects and Their Properties

Takaharu KAWAI

2016Volume 40Issue 2 Pages 87-99
Published: 2016
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.40.2_87

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Control by Senior Management and Staff over Budgetary Slack

The Case Study of Japanese Firms

Masataka ITO

2016Volume 40Issue 2 Pages 100-111
Published: 2016
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.40.2_100

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Forming Conditions of Target Costing

Reconsidering from Service Industry

Yohei SEKI

2016Volume 40Issue 2 Pages 112-124
Published: 2016
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DOIhttps://doi.org/10.20747/jcar.40.2_112

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Management Control Frameworks and Management Accounting Tools

A Bibliographic Study of Contemporary Research in Japan

Eri YOKOTA, Sakichi OTOMASA, Junya SAKAGUCHI, Takaharu KAWAI, Yasushi ...

2016Volume 40Issue 2 Pages 125-138
Published: 2016
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.40.2_125

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The Function of Management Control for Facilitating Innovation Process

Takashi ARAE, Katsuhiro ITO

2016Volume 40Issue 2 Pages 139-153
Published: 2016
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DOIhttps://doi.org/10.20747/jcar.40.2_139

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Roles of Accountants in Management Accounting Change

The Case of a Construction Machinery Manufacturer

Hirofumi ASADA, Kohji YOSHIKAWA, Yasuyuki KAZUSA

2016Volume 40Issue 2 Pages 154-166
Published: 2016
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.40.2_154

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Theoretical Investigation of Transfer Price below Marginal Costs under Price Competition

Jumpei HAMAMURA

2016Volume 40Issue 2 Pages 167-177
Published: 2016
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.40.2_167

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[title in Japanese]

2016Volume 40Issue 2 Pages 187
Published: 2016
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.40.2_187

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