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1 Management Accounting Change 19 Management Accounting Change Management Accounting Change Management Accounting Change Keywords Management Accounting Change Management Accounting Change

2 20,

3 Management Accounting Change 21 resistance Granlund Libby and Waterhouse Barriers Confusers, Frust-rators Delayers Kasurinen Burns and Scapens Burns and Vaivio encoding, enacting, reproduction, institutionalisation Lukka

4 22 Lukka Holmstrom and Milgrom institutional complementarity Aoki Holmstrom and Milgrom

5 Management Accounting Change 23 Holmstrom and Milgrom Athey and Stern

6 24 institutional inertia Historical path dependence Holmstrom and Milgrom Lukka

7 Management Accounting Change 25 Player i i, "Game X" A B "Game Y" Holmstrom and Milgrom Lukka α β A B α β Player A α Player B β A B α β Game X Game Y

8 26 Player Player A B A,, B,, Player Player α β α,, β,, Game X Game Y Game X Game Y Game Y Game X A Game Y α Game X B Game Y β

9 Management Accounting Change 27 Game X A Game Y α Game X B Game Y β γ Player i i, Game X Game Y α β A γ B γ Game X player i i, x i Game Y player i i, y i player i i, m i player i i, π i π i x i y i m i Game X Y X Y A or B α or β

10 28 γ γ γ Player X Player X Player Y Player Y γ A, A, α, α A, A, β, β B, B, α, α B, B, β, β γ A, A, α, α B, B, β, β γ γ γ A, A, β, β B, B, α, α B, B, β, β A, A, α, α

11 Management Accounting Change 29 B, B, α, α A, A, β, β A, A, α, α B, B, β, β A, A, β, β B, B, α, α A, A, α, α B, B, β, β γ A, A, β, β B, B, α, α A, A, α, α B, B, β, β

12 30 A, A, α, α B, B, β, β A, A, β, β B, B, α, α A, A, β, β A, A, α, α β, β α, α Extensive extensive extensive

13 Management Accounting Change 31 Game X Y Game X A, A Game Y β, β A, A β, β

14 32 γ γ γ Proposition, Proposition

15 Management Accounting Change 33 Game X Player Game X Player Game Y Player Appendix

16 34 Game Y Player Game Y Player Game X Player Proposition γ extensive Player X Player X Player Y Player Y A, A, β, β Appendix γ A β Z ijk i,, j X, Y, k A or α, B or β Z ijk Z ijk γ Proposition, Proposition

17 Management Accounting Change 35 Game X Player Game X Player Player B Game Y Player B Player A Game Y α or β Appendix Game Y Player Game Y Player Game X Player γ extensive Player X Player X Player Y Player Y B, B, β, β Appendix Proposition Game X Player A Game Y Game X A A γ B β

18 36 Game X A B Z ijk i,, j X, Y, k A or α, B or β Z XB Z XA γ Z XA Z XB Z Yβ Z Yα γ Z Yα Z Yβ γ Game X, P Proposition A, A, β, β B, B, β, β Game X A, A B, B extensive

19 Management Accounting Change 37 Game X Player Game X Player Game Y Game X Player Player Player A B Game X Player Game Y Player A B Game Y Player Game Y Player

20 38 Game Y Player Game Y Player extensive Session Session within subject Session Condition Time Place Subjects γ July, Doshisha University γ July, Doshisha University Session session -

21 Management Accounting Change 39 session Game X Game Y A B α β Player % %. %. % Player. %. %. %. % Game X Game Y A B α β Player. %. %. %. % Player. %. %. %. % Game X Session Player B session. % session. % Player Player A session % session. % session A B. % A B Game Y Player β session session

22 40 Total Total Total Total Total Total Total Total session session Game X Player Player Player β B Player Game

23 Management Accounting Change 41 X Game Y A Player Game A Player Game X Player Player session Management Accounting Change

24 42 Discussion

25 Management Accounting Change 43 Proposition Player Player Game Y Game Y Player % Player A Player Player A B Game Y β.. Game Y α Player B Player Player A B Game Y β.. Game Y α Player A B

26 44 Proposition Proposition, Game X Player A B Game Y Player β α Player X Player X Player Y Player Y A, A, β, β Proposition Appendix Player A Player Player A B Game Y β. Game Y α Player B Player Player A B Game Y β.. Game Y α Game Y β A B Game X Player

27 Management Accounting Change 45 Player B Game Y Player B Player A Game Y α or β Prposition Proposition Game Y Player Player β Proposition Game X Player A Player Game Y β B Player Game X Y X B Y β

28 46 : a : Taguchi et al. b, Sulaiman and Mitchell addition, replacement, output modification, operational modification, reduction organizational change, : : : Baxter and Chua : : :

29 Management Accounting Change 47 Aoki Leuz Wysocki Arunachalam and Beck Jermias Schulz Sprinkle Holmstrom and Milgrom Aoki Spagnolo Folmer et al.

30 48 Game X Player A Game Y Player β Game Y Player Game Y γ Game Y Player Player β β A, B, α, β within subject Session between subject session PC z-tree PC

31 Management Accounting Change 49 Aoki, M. Towards a Comparative Institutional Analysis, MIT Press.. Arunachalam, V. and G. Beck. Functional fixation revisited: the effects of feedback and a repeated measures design on information processing changes in response to an accounting change, Accounting, Organizations and Society :. : -. Athey, S. and S. Stern. An Empirical flamework for testing theories about complementarity in organizational design, NBER Working paper No.. Baxter, J. and W. F. Chua. Alternative management accounting research: whence and whither, Accounting, Organizations and Society : -. Binmore, K. Game theory and institution, Journal of Comparative Economics : -. Burns, J. and R. W. Scapens. Conceptualizing management accounting change: an institutional framework, Management Accounting Research : -. Burns, J. and J. Vaivio. Management accounting change, Management Accounting Research : -. Camerer, C.F. Behavioral Game Theory, Princeton University Press. Fischbacher, U. z-tree: Zurich Toolbox for Ready-made Economic Experiments, Experimental Economics : -. Folmer, H. P. v. Mouche. and S. Ragland. Interconnected Games and International Environmental Problems, Environmental and Resource Economics : -. : -. : -. Granlund, M. Towards explaining stability in and around management accounting systems, Management Accounting Research : -. Grief, A. Institutions and the Path to the Modern Economy: Lessons from Medieval Trade, Cambridge University Press. Holmstrom, B. and P. Milgrom. The Firm as an Incentive System, American Economic Review : -.. Jermias, J. Cognitive dissonance and resistance to change: the influence of commitment confirmation and feedback on judgment usefulness of accounting systems,

32 50 Accounting, Organizations and Society : -.,,. Kasurinen, T. Exploring management accounting change: The case of balanced scorecard implementation, Management Accounting Research : -.. : : -. - : -.,,, : -. Libby, T. and J. H. Waterhouse. Predicting change in management accounting systems, Journal of Management Accounting Research : -. Liguori, M. and I. Steccolini. Accounting change: explaining the outcomes, interpreting the process, Accounting, Auditing and Accountability Journal : -. Lindquist, T. M. and G. Smith. Journal of Management Accounting Research: Content and Citation Analysis of the First Years, Journal of Management Accounting Research, January : -. Leuz, C. Different approaches to corporate reporting regulation: How jurisdictions differ and why, Accounting and Business Research : -. Lukka, K. Management accounting change and stability: Loosely coupled rules and routines in action, Management Accounting Research :. : : -.. : -. Schulz, A. K-D. Experimental research method in a management accounting context, Accounting and Finance : -. Siti-Nabiha, A. K. and R. W. Scapens. Stability and change: an institutionalist study of management accounting change, Accounting, Auditing and Accountability Journal : -. Sulaiman, S. and F. Mitchell. Utilising a typology of management accounting change: An empirical analysis, Management Accounting Research : -. : -. : -.

33 Management Accounting Change 51 Spagnolo, G. Social relations and cooperation in organizations, Journal of Economic Behavior and Organization : -. Sprinkle, G. B. Perspectives on experimental research in managerial accounting, Accounting, Organizations and Society : -. : -. a, : -. b, : : -. : -. Taguchi, T., M. Ueeda., S. Mizutani., and K. Miwa. Economic Consequences of Global Accounting Convergence: An Experimental Study, mimemo: -. NTT. : -. Burns & Scapens : -. : -. : -. : -.. Wysocki, P. New institutional accounting and IFRS, Accounting and Business Research : -.

商学　６６‐１☆／１６．田口

商学　６６‐１☆／１６．田口 251 1 2, 3 4, 5 2 1 2005 stakeholder agent p.13 2005 2009, 2011, 2012, 2013 b, 2014 Taguchi et al.2013 Aoki2001, 201019962010 2014 2013! 252 2 " " " " 6 " " " " 7 2! 3 p.5 2013 2011201120132012 Aoki20012004