@article{oai:ncu.repo.nii.ac.jp:00000867,
 author = {星野, 優太},
 issue = {2},
 journal = {オイコノミカ},
 month = {Mar},
 note = {The IFRS are becoming the leading principles and a special driver for the convergence of financial and management accounting in above one hundred and ten countries. The purpose of this study is to examine the impact of the IFRS adoption on management accounting. More specifically, this study investigates whatever the difference in importance of strategy goals, financial measures, nonfinancial measures have changed after the use of IFRS. Using observations for the survey questionnaire to
Japanese manufacturing companies, the results indicate that the effects of responding firms provide with management accounting practices and techniques before and after the use of IFRS. My findings suggest that there seems to be considerable differences in importance of strategy goals and nonfinancial measures between before and after IFRS adoption.},
 pages = {5--23},
 title = {IFRSの導入が企業の戦略と業績測定に及ぼす影響 : 日本の製造業を中心に},
 volume = {49},
 year = {2013}
}