The Role of Management Accounting in Japanese Online Game Operation

DOI
  • Seki Yohei
    Lecturer, Department of Business Administration, Asia University

Bibliographic Information

Other Title
  • わが国オンラインゲーム運営における管理会計の役割

Abstract

<p>Recent management accounting research has focused on the content industry. This paper focuses on online games in the content industry and discusses the role of management accounting in Japanese online game operation. Online games often have a distinctive business model called F2P, in which revenue is earned through item charges with no basic fee. Specific KPIs such as DAU, billing rate, ARPU, ARPPU, etc., are used for online game operations. The roles required of management accounting in the operation of online games include ``balancing development and operating costs with improving the attractiveness of the game’’ and ``leading to higher paying users through appropriate pricing’’. Regarding the roles of each, in terms of specific management accounting methods, target costing could be utilized for the former and revenue management for the latter.</p>

Journal

Keywords

Details 詳細情報について

  • CRID
    1390862732250358656
  • DOI
    10.24747/jma.32.1_107
  • ISSN
    24340529
    09187863
  • Text Lang
    ja
  • Data Source
    • JaLC
  • Abstract License Flag
    Disallowed

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