The interaction effect of quantity and characteristics of accounting measures on performance evaluation Koichi Hioki; Eiichiro Suematsu; Hiroshi Miya
Pacific Accounting Review,
Volume：32,
Number：3,
First page：305,
Last page：321, Sep. 2020,
[Reviewed]Purpose: This study aims to investigates the appropriate number and kinds of accounting measures managers should use in their decision-making. Design/methodology/approach: The authors apply an experimental method with 54 participants who work for a utility company in Japan. Findings: This study suggests that under information overload, in which many measures are handled simultaneously, managers who have a high Need for Cognition (NFC) can no longer use either financial or customer perspective measures effectively, while when there is no information overload, they can use those measures. Managers with low NFC do not use customer perspective measures even when information overload does not occur. Practical implications: This study concludes that we need to pay careful attention to differences in managers’ NFC as well as how many and what kind of measures should be provided to managers when designing multi-measures for performance evaluation. Originality/value: This paper sheds light on the relationships among the number of measures, the characteristics of measures, and managers’ cognitive style when designing a management accounting system.
Scientific journal
DOI：https://doi.org/10.1108/PAR-04-2018-0034Scopus：https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85082404351&origin=inwardScopus Citedby：https://www.scopus.com/inward/citedby.uri?partnerID=HzOxMe3b&scp=85082404351&origin=inwardDOI ID：10.1108/PAR-04-2018-0034,
ISSN：0114-0582,
eISSN：2041-5494,
SCOPUS ID：85082404351 コストの下方硬直性に関する一考察 : 実験法を用いた検討—An Experimental Study of Cost Stickiness
日置 孝一; 末松 栄一郎
Volume：215, Number：3, First page：61, Last page：75, Mar. 2017
Japanese
ISSN：0387-3129, CiNii Articles ID：40021145261, CiNii Books ID：AN00090962
The Effect of Performance Information Describing a Cause-and-Effect Relationship on Resource Allocation Decisions : An Experimental Study SAKUMA Tomohiro; ARAI Kohei; SENOO Takeyoshi; SUEMATSU Eiichiro
The Journal of Cost Accounting Research,
Volume：39,
Number：1,
First page：76,
Last page：86, 2015,
[Reviewed]財務・非財務指標のそれぞれで投資とその効果の因果関係をマネジャーに明示することが,複数の投資案への資源配分の意思決定にどのような影響を与えるのかを検証した。学部学生を被験者とした実験室実験の結果,非財務指標による因果関係の明示が,投資から効果発現までのタイムラグがある投資案への資源配分の意思決定を改善することが示された。一方で,財務指標では意思決定は改善されなかった。
The Japan Cost Accounting Association., Japanese
DOI：https://doi.org/10.20747/jcar.39.1_76DOI ID：10.20747/jcar.39.1_76,
ISSN：1349-6530,
eISSN：2432-034X,
CiNii Articles ID：110009978831 The Effects of Feedback on Operational Performance : An Experimental Study with Need for Cognition HIOKI Koichi; SUEMATSU Eiichiro; MIYA Hiroshi
The Journal of Cost Accounting Research,
Volume：37,
Number：1,
First page：29,
Last page：39, 2013,
[Reviewed]本研究では,フィードバック情報の頻度と形式,および認知欲求(Need for Cognition)という個人差と,作業パフォーマンスとの関係を検討した。高い認知欲求を持つ人は,財務情報を頻繁にフィードバックされても高いパフォーマンスを生み出せないが,非財務情報を加えれば,この傾向は低減することが示された。
The Japan Cost Accounting Association., Japanese
DOI：https://doi.org/10.20747/jcar.37.1_29DOI ID：10.20747/jcar.37.1_29,
ISSN：1349-6530,
eISSN：2432-034X,
CiNii Articles ID：110009661436 A Study of Balancing Performance Goals in a Home Equipment Company : The Case of Company A SUEMATSU Eiichiro
The Journal of Cost Accounting Research,
Volume：33,
Number：2,
First page：36,
Last page：44, 2009,
[Reviewed]本稿では,複数業績目標間のバランスを各業績目標への努力配分と捉えて,上司による業績評価の姿勢が部下によるバランスのとり方に与える影響を,住宅設備販売会社A社のフィールドスタディによって検討する。検討をつうじて,部下による複数業績目標のバランスを決定する要因を仮説のかたちで導出する。
The Japan Cost Accounting Association., Japanese
DOI：https://doi.org/10.20747/jcar.33.2_36DOI ID：10.20747/jcar.33.2_36,
ISSN：1349-6530,
eISSN：2432-034X,
CiNii Articles ID：110009581721 精密機器メーカーの管理会計--A社のキャッシュフロー経営
末松 栄一郎
Volume：52, Number：4, First page：592, Last page：603, Apr. 2000
Japanese
ISSN：0386-4448, CiNii Articles ID：40000622784, CiNii Books ID：AN00050800
Planning and Controlling the Recovery of Cash Out-Flows through Cash-Flow Costing
Eiichiro Suematsu
Journal of Cost Management, Volume：March/April, First page：20, Last page：26, Mar. 2000
English
汎用投資の製品別回収計画--汎用投資回収目標額の設定方法
末松 栄一郎
Volume：59, Number：1, First page：74, Last page：82, Apr. 1999
Japanese
ISSN：0287-4288, CiNii Articles ID：40001472536, CiNii Books ID：AN00354372
キャッシュ・フロー原価計算の応用--設計費の回収管理—キャッシュ・フロー経営の新展開
柴田 典男; 末松 栄一郎
Volume：50, Number：8, First page：1266, Last page：1277, Aug. 1998
Japanese
ISSN：0386-4448, CiNii Articles ID：40000621369, CiNii Books ID：AN00050800
キャッシュフロー・ベースのコスト・コントロール
末松 栄一郎
Volume：15, Number：1, First page：33, Last page：56, Mar. 1998, [Reviewed]
Japanese
ISSN：0387-7086, CiNii Articles ID：110000182719, CiNii Books ID：AN00069671
Cost Management System based on cash-flow basis : The case of Tokyo Rubber Corporation Suematsu Eiichiro
The Journal of Cost Accounting Research,
Volume：22,
Number：1,
First page：75,
Last page：86, 1998,
[Reviewed]The Japan Cost Accounting Association., Japanese
DOI：https://doi.org/10.20747/jcar.22.1_75DOI ID：10.20747/jcar.22.1_75,
ISSN：1349-6530,
eISSN：2432-034X,
CiNii Articles ID：110009581581 キャッシュフロー原価計算--企業環境変化と原価計算
末松 栄一郎
Volume：14, Number：2, First page：85, Last page：106, Mar. 1997, [Reviewed]
Japanese
ISSN：0387-7086, CiNii Articles ID：110000182714, CiNii Books ID：AN00069671
Cost Management for Supporting a High-share, High-profitability Strategy: A Field Study of S Corporation Fushimi Tamio; Suematsu Eiichiro
The Journal of Management Accounting, Japan,
Volume：4,
Number：1,
First page：37,
Last page：58, Mar. 1996,
[Reviewed]Recently some corporate managers and research specialists are beginning to suspect that traditional cost management methods, which are based on standard cost accounting, mislead management with regard to decision-making and management control. They suggest many kinds of new cost management methods as countermeasures. This paper analyzes one of them, KIHON-GENKA.
This unique cost management system was developed by the top management of S Corporation to support a high-share, high-profitability strategy, from the stand-point of the relationship between the business environment and the cost management methodology.
Following a summary of the history of the company, the aim and position of this paper are presented in Sections 1 and 2. Sections 3 and 4 clarify the mechanism by which KIHON-GENKA works, and analyze how it has contributed to the growth and profitability of the company. Sections 5 and 6 discuss the influence of business environment changes on KIHON-GENKA systems.
The Japanese Association of Management Accounting, Japanese
DOI：https://doi.org/10.24747/jma.4.1_37DOI ID：10.24747/jma.4.1_37,
ISSN：0918-7863,
eISSN：2434-0529,
CiNii Articles ID：110007629387,
CiNii Books ID：AN10538994 活動基準原価計算の課題
末松 栄一郎
Volume：13, Number：2, First page：185, Last page：202, Feb. 1996, [Reviewed]
Japanese
ISSN：0387-7086, CiNii Articles ID：110000182680, CiNii Books ID：AN00069671
決算政策の経済性分析 : 発生基準利益と経済計算上の利益との対比を中心に—Economic Analysis of Financial Reporting Policies : With Emphasis on the Comparison between Accrual and Cash Flow Profits
伏見, 多美雄; 末松, 栄一郎
Volume：36, Number：6, First page：19, Last page：48, Feb. 1994
type:text
企業の決算政策については,これまで主として制度会計論の一環として、公正妥当な企業情報の開示とか,適正な利益配分,株主や債権者等の利害の調整,株価形成のメカニズムと決算政策の関係といった視点から論じられる例が多く,決算政策を行う経営者の立場から,企業の経済性に焦点をあてながら体系的に検討したものは余り見かけない。本稿は,企業の決算政策の問題をマネジメントの視点から取り上げ、企業の経済性に焦点をあてながら分析,検討することを意図したものである。具体的には,代表的な決算政策について,財務会計上の利益を大きく,または小さくするという決算政策が企業の税引後キャッシュフロー利益に及ぼす影響を,経済性分析の手法を用いて整理し,これを一般化してグラフにすることを試みた。第1節では,問題意識と研究のねらいを要約的に述べたあと,決算政策の基本的分類を示す。第2～7節では,その分類に従って,代表的な決算政策を取りあげ,経済計算的な視点からそれぞれの特徴を明らかにするとともに,モデルの一般化とグラフによる分析を展開する。第2,3,4節では,資産の費用化のタイミングを変化させる決算政策の代表例として,棚卸資産,固定資産,および有価証券をめぐる問題を取りあげる。第5節では,負債を操作して収益または費用を変化させる決算政策の問題を,第6節では資産を操作して収益を増減させる決算政策をそれぞれ取りあげる。そして,第7節では,資産と負債の差異を変動させて利益を操作する例として,社債の償還をめぐる決算政策について論じる。最後の第8節では,前節までに明らかになった決算政策の構造をまとめ,残された課題等についても指摘する。
Japanese, Scientific journal
ISSN：0544-571X, CiNii Articles ID：110004088073, CiNii Books ID：AN00234698
The Effect of Combining Partial RPI on Performance
Hayakawa,S.; T. Sakuma; E.Suematsu; H.Miya
2025 Management Accounting Section Midyear Meeting, Jan. 2025
Poster presentation
共同研究・競争的資金等ID：48384525
業績評価指標のフレーミングが目標設定と努力に与える影響:実験研究
早川翔; 三矢裕; 佐久間智広; 末松栄一郎
Sep. 2024
Oral presentation
共同研究・競争的資金等ID：48384525
The Effect of Multiple Types of RPI Feedback on Performance
Hayakawa,S.; T. Sakuma; E.Suematsu; H.Miya
46th EAA Annual Congress, May 2024
English, Oral presentation
共同研究・競争的資金等ID：48384525
フレキシブルな RPI のフィードバックが従業員の業績に与える影響：実験室実験
早川翔; 打田昌輝; 片岡亮太; 佐久間智広; 末松栄一郎; 永田大貴; 三矢裕
Sep. 2023
Oral presentation
共同研究・競争的資金等ID：48384525
バランスト・スコアカードの運用方法－４つの視点とコントロール・レバーとの関係性へ－
鬼塚雄大; 末松栄一郎; 横田絵理
Aug. 2023
Oral presentation
複数タスクに対する重みづけにおける戦略情報および・インセンティブ情報の効果
日置孝一; 末松栄一郎
Dec. 2020
Oral presentation
The effects of quantity and characteristics of accounting measures on performance evaluations: An experimental study on the relationship between accounting measures and manager's cognitive style
Hioki, K.; E.Suematsu; H.Miya
37th EAA Annual Congress, May 2014
Oral presentation
Managerial Experience, and the Balanced Scorecard
Suematsu, E.; R. Huefner
The 2009 Annual Meeting (American Accounting Association), Aug. 2009
Oral presentation
Assessing Balance in Weighting Performance Measures: A Case Study of a Balanced Scorecard System
Suematsu, E.; R. Huefner
The 2005 Management Accounting Section Midyear Meeting (American Accounting Association), Jan. 2005
Oral presentation
管理会計システムによるマネジャー・従業員の態度変容に関する研究
Apr. 2021 - Mar. 2025
Principal investigator
Grant amount(Total)：3510000, Direct funding：2700000, Indirect funding：810000
Grant number：21K01807
講演・口頭発表等ID：48988850
A study on factors causing weighting bias among performance measures
Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research, Grant-in-Aid for Scientific Research (C), Apr. 2017 - Mar. 2023
Suematsu Eiichiro, Saitama University, Principal investigator
Grant amount(Total)：3770000, Direct funding：2900000, Indirect funding：870000
This study indicated three important points; (1) managers may change the weighting of performance measures according to the characteristics of performance measures, (2) the degree of influence that information has on the behavior of managers may depend on the combination of information provided to managers, and (3) such biases may be influenced by the level of managers' individual cognitive style.
These results suggested that both managers' individual characteristics and the characteristics of performance measures should be considered when designing an effective management accounting system.
Grant number：17K04039
A study of the effects of subjective accounting information evaluation on decision making
Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research, Grant-in-Aid for Scientific Research (C), Apr. 2014 - Mar. 2017
SUEMATSU Eiichiro, Saitama University, Principal investigator
Grant amount(Total)：4550000, Direct funding：3500000, Indirect funding：1050000
This study shows that cost behavior is influenced by financial risk, but not when activity level of prior period increased. The study also shows that cost behavior is associated with the levels of resource slack, resource recovery cost, and expected future sales. The study indicates that this relationship differs in different cost categories.
Grant number：26380598
A study of the effects of financial and non-financial measures on workers' motivation and behavior: an experimental approach
Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research, Grant-in-Aid for Scientific Research (C), Apr. 2011 - Mar. 2014
SUEMATSU Eiichiro; MIYA Hiroshi; HIOKI Koichi, Saitama University, Principal investigator
Grant amount(Total)：4680000, Direct funding：3600000, Indirect funding：1080000
This study shows that the levels of NFC (Need for Cognition) may impact workers' motivation levels depending on the kinds/timing of feedback information given to them. The study also implies the need for a closer attention to be paid to the relationship between kinds/volume of performance information given to the superiors and the NFC levels of them. An insight gained here suggests that the profit management system where the NFC levels of workers and superiors are taken into consideration may be more desirable than the conventional management system.
Grant number：23530567
複数業績指標間のバランスに関する研究
Apr. 2007 - Mar. 2009
Principal investigator
Grant amount(Total)：1400000, Direct funding：1400000
Grant number：19653039
