Intra-Year Target Adjustments:

Kataoka Ryota

doi:10.20747/jcar.47.1-2_90

Bibliographic Information

Other Title

目標の期中調整に関する研究の理論と実証
A Literature Review
―文献レビューに基づく考察―

Abstract

<p>Conflicting theoretical predictions exist regarding the performance effects of intra-year target adjustments, and the empirical results of previous studies are inconsistent. I review studies on the relationship between intra-year target adjustments and performance. I discuss the possibility that different predictions may have resulted from differences in supporting theories and mediator and moderator variables, and different results may result from differences in research methods and proxies.</p>

Journal

The Journal of Cost Accounting Research

The Journal of Cost Accounting Research 47 (1-2), 90-101, 2023

The Japan Cost Accounting Association.

Keywords

Details 詳細情報について

CRID: 1390015498299230464

DOI: 10.20747/jcar.47.1-2_90

ISSN: 2432034X; 13496530

Text Lang: ja

Data Source

JaLC

Abstract License Flag: Allowed

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