The Journal of Cost Accounting Research

Volume 45, Issue 2

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[title in Japanese]

2021 Volume 45 Issue 2 Pages 0-
Published: 2021
Released on J-STAGE: March 31, 2022

DOIhttps://doi.org/10.20747/jcar.45.2_0_1

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[title in Japanese]

2021 Volume 45 Issue 2 Pages 0-
Published: 2021
Released on J-STAGE: March 31, 2022

DOIhttps://doi.org/10.20747/jcar.45.2_0_2

JOURNAL FREE ACCESS

Download PDF (700K)
A TDABC Model Utilizing DPC Data for Health Care Costing

Mami MIZUNO

2021 Volume 45 Issue 2 Pages 1-13
Published: 2021
Released on J-STAGE: March 31, 2022

DOIhttps://doi.org/10.20747/jcar.45.2_1

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The Effects of Differences in Methods of Setting Target Cost on Difficulty and Commitment

A Preliminary Analysis Focusing on Engineers Involved in Target Costing

Keisuke OGIHARA

2021 Volume 45 Issue 2 Pages 14-25
Published: 2021
Released on J-STAGE: March 31, 2022

DOIhttps://doi.org/10.20747/jcar.45.2_14

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Feedforward Budgetary Management with Sales Force Automation and Business Intelligence

Satoshi HORII, Masaaki HAYAKAWA, Akinori YOKOTA

2021 Volume 45 Issue 2 Pages 26-38
Published: 2021
Released on J-STAGE: March 31, 2022

DOIhttps://doi.org/10.20747/jcar.45.2_26

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Development of Inter-Firm Management Control Research in Japan: A Holistic Review by Citation Analysis

Keisuke OURA, Takaharu KAWAI, Junya SAKAGUCHI

2021 Volume 45 Issue 2 Pages 39-52
Published: 2021
Released on J-STAGE: March 31, 2022

DOIhttps://doi.org/10.20747/jcar.45.2_39

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Factors for the Adoption of Management Control Systems in Small and Medium–sized Enterprises and their Economic Consequences

Koki MAKINO

2021 Volume 45 Issue 2 Pages 53-67
Published: 2021
Released on J-STAGE: March 31, 2022

DOIhttps://doi.org/10.20747/jcar.45.2_53

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The Role, Knowledge⁄Skills of the Management Accountant as a Business Partner and a Perception of Positive Contribution to Business Performance

Chie IKEGAWA

2021 Volume 45 Issue 2 Pages 68-80
Published: 2021
Released on J-STAGE: March 31, 2022

DOIhttps://doi.org/10.20747/jcar.45.2_68

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[title in Japanese]

2021 Volume 45 Issue 2 Pages 91
Published: 2021
Released on J-STAGE: March 31, 2022

DOIhttps://doi.org/10.20747/jcar.45.2_91

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