The Journal of Cost Accounting Research

Volume 46, Issue 2

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[title in Japanese]

2022 Volume 46 Issue 2 Pages 0-
Published: 2022
Released on J-STAGE: September 03, 2022

DOIhttps://doi.org/10.20747/jcar.46.2_0_1

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[title in Japanese]

2022 Volume 46 Issue 2 Pages 0-
Published: 2022
Released on J-STAGE: September 03, 2022

DOIhttps://doi.org/10.20747/jcar.46.2_0_2

JOURNAL FREE ACCESS

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The Impact of Budget Flexibility on Budget Motivation and Performance

Kazunori FUKUSHIMA

2022 Volume 46 Issue 2 Pages 1-14
Published: 2022
Released on J-STAGE: September 03, 2022

DOIhttps://doi.org/10.20747/jcar.46.2_1

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Amoeba System Evolution at Actec Corporation:

A Longitudinal Case Study

Hiroshi MIYA, Takayuki SUZUKI, Yutaka KATO

2022 Volume 46 Issue 2 Pages 15-26
Published: 2022
Released on J-STAGE: September 03, 2022

DOIhttps://doi.org/10.20747/jcar.46.2_15

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The Usage of QDA (Qualitative Data Analysis) in Management Accounting Research:

A Bibliographic Study

Ryota MACHIDA, Koki MAKINO, Kohei ARAI, Keisuke OGIHARA, Takeyoshi SEN ...

2022 Volume 46 Issue 2 Pages 27-39
Published: 2022
Released on J-STAGE: September 03, 2022

DOIhttps://doi.org/10.20747/jcar.46.2_27

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Simple Management Accounting Practice in SMEs:

Focusing on Absence of Management Accounting

Takamitsu IIZUKA, Kentaro KOI

2022 Volume 46 Issue 2 Pages 40-52
Published: 2022
Released on J-STAGE: September 03, 2022

DOIhttps://doi.org/10.20747/jcar.46.2_40

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Managerial Ability Score as Cost and Asset Efficiency in Hospitals:

Investigation of Public Hospitals

Kohei ARAI, Ryota MACHIDA, Keisuke OGIHARA, Yoshitaka SHIRINASHIHAMA

2022 Volume 46 Issue 2 Pages 53-64
Published: 2022
Released on J-STAGE: September 03, 2022

DOIhttps://doi.org/10.20747/jcar.46.2_53

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Factors Affecting the Relationship Between Lead Time Reduction and Revenue Enhancement:

Case Study on A-one Seimitsu Inc. Based on Hänichen(1995)

Zhi WANG

2022 Volume 46 Issue 2 Pages 65-78
Published: 2022
Released on J-STAGE: September 03, 2022

DOIhttps://doi.org/10.20747/jcar.46.2_65

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The Impact of Environmental Uncertainties on Management Accounting in the Context of Small Business:

Case Study on Michiru

Hirotaka MIURA

2022 Volume 46 Issue 2 Pages 79-91
Published: 2022
Released on J-STAGE: September 03, 2022

DOIhttps://doi.org/10.20747/jcar.46.2_79

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[title in Japanese]

2022 Volume 46 Issue 2 Pages 102
Published: 2022
Released on J-STAGE: September 03, 2022

DOIhttps://doi.org/10.20747/jcar.46.2_102

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