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管理会計分野の残された研究課題 : 会計情報の認知負荷とマネジャーの認知特性に注目して《研究ノート》
https://doi.org/10.24561/0002000099
https://doi.org/10.24561/00020000999ce70948-132d-454d-a456-0342b9f404ef
名前 / ファイル | ライセンス | アクション |
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KY-AN00109186-168-06.pdf (597 KB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2023-09-25 | |||||
タイトル | ||||||
言語 | ja | |||||
タイトル | 管理会計分野の残された研究課題 : 会計情報の認知負荷とマネジャーの認知特性に注目して《研究ノート》 | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.24561/0002000099 | |||||
ID登録タイプ | JaLC | |||||
タイトル(別言語) | ||||||
その他のタイトル | Remained Research Topics in Management Accounting : Focus on the Cognitive Load of Accounting Information and Personal Cognitive Styles of Managers | |||||
言語 | en | |||||
著者 |
末松, 栄一郎
× 末松, 栄一郎 |
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著者 ローマ字 | ||||||
en | ||||||
SUEMATSU, Eiichiro | ||||||
著者 所属 | ||||||
ja | ||||||
埼玉大学大学院人文社会科学研究科教授 | ||||||
書誌情報 |
ja : 社会科学論集 en : SHAKAIKAGAKU-RONSHU (The Social Science Review) 巻 168・169合併号, p. 43-50, 発行日 2023-03 |
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年月次 | ||||||
2023-03 | ||||||
出版者名 | ||||||
言語 | ja | |||||
出版者 | 埼玉大学経済学会 | |||||
出版者名(別言語) | ||||||
言語 | en | |||||
出版者 | The Economics Society of Saitama University | |||||
収録物識別子 | ||||||
収録物識別子タイプ | PISSN | |||||
収録物識別子 | 05597056 | |||||
収録物識別子 | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00109186 | |||||
概要 | ||||||
内容記述タイプ | Other | |||||
内容記述 | This study indicates remained research topics in management accounting research. Management accounting research assumed that the more information managers are given, the better decision they can make. Based on this assumption, Balanced Scorecard provides managers with many performance indicators. However, some prior studies indicate that managers have cognitive limitations and, therefore do not necessarily to utilize all the performance indicators in decision making process. Other prior studies indicate that managers have their own cognitive styles. Managers who enjoy thinking try to utilize as many performance indicators as their cognitive limitations allow, whereas those who dislike thinking do not attempt to utilize these indicators. Based on a review of prior management accounting literatures, this study suggests that the cognitive load of accounting information and personal cognitive styles of managers should be considered when researching an appropriate management accounting system. | |||||
言語 | en | |||||
版 | ||||||
[出版社版] | ||||||
出版タイプ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
資源タイプ | ||||||
内容記述タイプ | Other | |||||
内容記述 | text | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
作成日 | ||||||
日付 | 2023-09-25 | |||||
日付タイプ | Created | |||||
アイテムID | ||||||
KY-AN00109186-168-06 |