Management Accounting Knowledge, Limited Managerial Discretion, and the Use of Management Accounting ： Evidence from Japanese Public Hospitals

Shirinashihama, Yoshitaka

doi:10.1108/ARA-11-2021-0218.R2

WEKO3

lat lon distance

[[sub_check.contents]]

[[sub_radio.contents]]

Field does not validate

[[sub_attr.contents]]　

インデックスツリー

アイテム

Management Accounting Knowledge, Limited Managerial Discretion, and the Use of Management Accounting ： Evidence from Japanese Public Hospitals

http://hdl.handle.net/10487/00018028

名前 / ファイル	ライセンス	アクション
Management Accounting Knowledge, Limited Managerial Discretion, and the Use of Management Accounting ： Evidence from Japanese Public Hospitals (299.5 kB)

Item type

研究報告書 / Research Paper(1)

公開日

2022-06-22

タイトル

Management Accounting Knowledge, Limited Managerial Discretion, and the Use of Management Accounting ： Evidence from Japanese Public Hospitals

タイトル

Management Accounting Knowledge, Limited Managerial Discretion, and the Use of Management Accounting ： Evidence from Japanese Public Hospitals

言語

eng

キーワード

主題Scheme

Other

主題

Management accounting systems

キーワード

主題Scheme

Other

主題

management accounting knowledge

キーワード

主題Scheme

Other

主題

managerial discretion

キーワード

主題Scheme

Other

主題

upper echelon theory

キーワード

主題Scheme

Other

主題

public hospitals

キーワード

言語

主題Scheme

Other

主題

Management accounting systems

キーワード

言語

主題Scheme

Other

主題

management accounting knowledge

キーワード

言語

主題Scheme

Other

主題

managerial discretion

キーワード

言語

主題Scheme

Other

主題

upper echelon theory

キーワード

言語

主題Scheme

Other

主題

public hospitals

資源タイプ

資源タイプ識別子

http://purl.org/coar/resource_type/c_18ws

資源タイプ

research report

著者

Shirinashihama, Yoshitaka

著者別名

識別子Scheme

WEKO

識別子

35212

識別子Scheme

ローカル著者ID

識別子

35212

姓名

尻無濱, 芳崇

抄録

内容記述タイプ

Abstract

内容記述

Purpose: This study examines whether management accounting knowledge and limited managerial discretion encourage and/or hinder the use of management accounting.
Approach: Based on data obtained from public hospitals in Japan, this study tests whether top managers with more management accounting knowledge use management accounting more. Additionally, it verifies whether lower managerial discretion leads to the use of less management accounting and conducts hierarchical multiple regression analysis.
Findings: The results show that the higher management accounting knowledge is, the more likely management accounting is to be used. By contrast, the more limited management discretion is, the less likely management accounting is to be used.
Originality: Our management accounting research based on the upper echelon theory has shown that characteristics such as the education and experience of top managers affect the use of management accounting systems. However, the impact of management accounting knowledge and managerial discretion, which is one of the important characteristics of top managers, on management accounting has rarely been studied.

書誌情報

Asian Review of Accounting

発行日 2022-06-17

ISSN

収録物識別子タイプ

ISSN

収録物識別子

1321-7348

書誌レコードID

収録物識別子タイプ

NCID

収録物識別子

AA12849246

DOI

Versions

Ver.1

2023-05-15 13:33:48.369425

Show All versions

Cite as

エクスポート

OAI-PMH

JPCOAR 2.0
JPCOAR 1.0
DublinCore
DDI

Other Formats

JSON
BIBTEX

インデックスリンク

インデックスツリー

アイテム

Management Accounting Knowledge, Limited Managerial Discretion, and the Use of Management Accounting ： Evidence from Japanese Public Hospitals

× Shirinashihama, Yoshitaka

Versions

Share

Cite as

エクスポート