研究者総覧
論文
- タイトル
- タイトル（英）
- Promoting and Hindering Factors in the Introduction of Fixed Revenue Accounting: A Case Study in a B2B Company Based on Management Accounting Change
- 参照URL
- https://researchmap.jp/90966912/published_papers/38399739
- 著者
- 著者（英）
- Masahiro Hosoda,Yoshitaka Myochin,Daisuke Tomita
- 担当区分
- 最終著者
- 概要
- 概要（英）
- In recent years, companies have been searching for management accounting systems that best deal with the changing environment around them. Many use traditional management accounting systems like budget management alongside innovative management accounting systems such as Activity-Based Costing (ABC) and Balanced Scorecard (BSC)(eg, Burns and Vaivio, 2001; Scapens et al., 1996). Libby and Waterhouse (1996) and Williams and Seaman (2001) also demonstrated that many companies are engaged in such changes in management accounting systems and business practices. Management accounting change research is a stream that attempts to explain the factors behind these changes and the processes.
- 出版者・発行元
- 出版者・発行元（英）
- World Scientific
- 誌名
- 誌名（英）
- Japanese Management and International Studies, Fixed Revenue Accounting: A New Management Accounting Framework, world scientific
- 巻
- 15
- 号
- 開始ページ
- 99
- 終了ページ
- 113
- 出版年月
- 2018年10月
- 査読の有無
- 査読有り
- 招待の有無
- 掲載種別
- 研究論文（学術雑誌）
- ISSN
- DOI URL
- 共同研究・競争的資金等の研究課題
研究者
明珍 儀隆
(ミョウチン ヨシタカ)