{"id":3199,"date":"2023-11-11T12:58:14","date_gmt":"2023-11-11T03:58:14","guid":{"rendered":"https:\/\/sitejama.jp\/?p=3199"},"modified":"2023-11-11T12:58:16","modified_gmt":"2023-11-11T03:58:16","slug":"%e7%ac%ac2%e5%9b%9e%e3%83%aa%e3%82%b5%e3%83%bc%e3%83%81%e3%82%bb%e3%83%9f%e3%83%8a%e3%83%bc%e3%81%ae%e3%81%94%e6%a1%88%e5%86%85","status":"publish","type":"post","link":"https:\/\/sitejama.jp\/?p=3199","title":{"rendered":"\u7b2c2\u56de\u30ea\u30b5\u30fc\u30c1\u30bb\u30df\u30ca\u30fc\u306e\u3054\u6848\u5185"},"content":{"rendered":"\n
\u65e5\u672c\u7ba1\u7406\u4f1a\u8a08\u5b66\u4f1a\u4f1a\u54e1 \u5404\u4f4d<\/div>\n
\u00a0<\/div>\n
\u5e73\u7d20\u3088\u308a\u5b66\u4f1a\u306e\u6d3b\u52d5\u306b\u3054\u5354\u529b\u3092\u305f\u307e\u308f\u308a\u8aa0\u306b\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002\u7b2c2\u56de\u30ea\u30b5\u30fc\u30c1\u30bb\u30df\u30ca\u30fc\u3092\uff0c\u65e5\u672c\u539f\u4fa1\u8a08\u7b97\u7814\u7a76\u5b66\u4f1a\u3068\u306e\u5171\u50ac\u3067\uff0c2023\u5e7412\u67089\u65e5\uff08\u571f\uff09\u306b\u30aa\u30f3\u30e9\u30a4\u30f3\uff08Zoom\uff09\u3067\u958b\u50ac\u3044\u305f\u3057\u307e\u3059\u306e\u3067\uff0c\u53c2\u52a0\u7533\u8fbc\u65b9\u6cd5\u3068\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u3054\u6848\u5185\u3092\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/div>\n
\u00a0<\/div>\n
\u8a18<\/div>\n
\u00a0<\/div>\n
\u958b\u50ac\u65e5\u6642\uff1a2023\u5e7412\u67089\u65e5\uff08\u571f\uff0914\u664200\u5206\u958b\u59cb\u300016\u664200\u5206\u7d42\u4e86\uff08\u4e88\u5b9a\uff09<\/div>\n
\u958b\u50ac\u65b9\u6cd5\uff1a\u30aa\u30f3\u30e9\u30a4\u30f3\uff08Zoom\uff09<\/div>\n
\u4f1a\u8cbb\uff1a\u7121\u6599<\/div>\n
\u00a0<\/div>\n
\u53c2\u52a0\u7533\u8fbc\u65b9\u6cd5\uff1a\u4e0b\u8a18\u306eGoogle\u30d5\u30a9\u30fc\u30e0\uff08\u304a\u540d\u524d\uff0c\u3054\u6240\u5c5e\uff0c\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\uff09\u306b\u3066\u304a\u9858\u3044\u3057\u307e\u3059\u3002<\/div>\n
\u00a0<\/div>\n
https:\/\/forms.gle\/t9JuVBArEeV1cZgj7<\/a><\/div>\n
\u00a0<\/div>\n
\u53c2\u52a0\u306e\u7533\u8fbc\u307f\u3092\u3055\u308c\u305f\u65b9\u306b\u306f\uff0c\u5f8c\u65e5\uff0cZoom\u306e\uff35\uff32\uff2c\u3092\u304a\u9001\u308a\u3057\u307e\u3059\u3002\uff08\uff0a\u6570\u65e5\u524d\u307e\u3067\u306e\u3054\u767b\u9332\u306b\u3054\u5354\u529b\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002\uff09<\/div>\n
\u00a0<\/div>\n
\uff1c\u30d7\u30ed\u30b0\u30e9\u30e0\uff1e<\/div>\n
14:00-14:05\u3000\u958b\u50ac\u6328\u62f6\u304a\u3088\u3073\u9032\u884c\u65b9\u6cd5\u306e\u8aac\u660e<\/div>\n
\u00a0<\/div>\n
14:05-15:00\u3000\u7b2c1\u5831\u544a\uff08\u5831\u544a\u6642\u959330\u5206\uff0c\u8a0e\u8ad615\u5206\uff0c\u8cea\u759110\u5206\uff09<\/div>\n
\u5831\u544a\u8005\uff1a\u5c0f\u6cc9\u53cb\u9999\u5148\u751f\uff08\u5171\u7acb\u5973\u5b50\u5927\u5b66\uff09<\/div>\n
\u8a0e\u8ad6\u8005\uff1a\u6728\u6751\u9ebb\u5b50\u5148\u751f\uff08\u95a2\u897f\u5927\u5b66\uff09<\/div>\n
\u5831\u544a\u30bf\u30a4\u30c8\u30eb\uff1a \u4f1a\u8a08\u5b66\u9818\u57df\u306b\u304a\u3051\u308bSDGs\u95a2\u9023\u306e\u8af8\u5916\u56fd\u3067\u306e\u7814\u7a76\u52d5\u5411\u3068\u305d\u308c\u3089\u306e\u6d77\u5916\u306e\u5927\u5b66\u6559\u80b2\u73fe\u5834\u3067\u306e\u5c0e\u5165\u72b6\u6cc1\u306b\u3064\u3044\u3066\u306e\u8abf\u67fb\uff08\u30c6\u30ad\u30b9\u30c8\u30de\u30a4\u30cb\u30f3\u30b0\u30fb\u30a2\u30af\u30c6\u30a3\u30d6\u30ea\u30fc\u30c7\u30a3\u30f3\u30b0\u6d3b\u7528\u4f8b\uff09<\/div>\n
\u6982\u8981\uff1a\u672c\u7814\u7a76\u306f\u539f\u4fa1\u8a08\u7b97\u30fb\u7ba1\u7406\u4f1a\u8a08\u5b66\u306e\u5b66\u8853\u9818\u57df\u306b\u304a\u3051\u308bSDGs\u3078\u306e\u53d6\u308a\u7d44\u307f\u306e\u52d5\u5411\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3001\u5177\u4f53\u7684\u306b\u306fSSRN\uff08Social Science Research Network\uff09\u306e\u8ad6\u6587\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306b\u63b2\u8f09\u3055\u308c\u305f\u6700\u8fd1\u306e\u5b66\u8853\u8ad6\u6587\u3092\u30c6\u30ad\u30b9\u30c8\u30de\u30a4\u30cb\u30f3\u30b0\u306e\u624b\u6cd5\u3092\u7528\u3044\u3066\u9078\u629e\u30fb\u5206\u6790\u3057\u3001\u6d77\u5916\u306e\u4f1a\u8a08\u5b66\u8005\u304c\u63d0\u5531\u3059\u308b\u6700\u65b0\u306e\u91cd\u8981\u306a\u8b70\u8ad6\u3084\u30c6\u30fc\u30de\uff15\u3064\u304c\u7279\u5b9a\u3055\u308c\u305f\u3002\u7d9a\u3044\u3066\u3001\u3053\u308c\u3089\u304c\u6d77\u5916\u306e\u5927\u5b66\u306e\u4f1a\u8a08\u5b66\u90e8\u30fb\u4fee\u58eb\u8ab2\u7a0b\u3067\u3069\u306e\u3088\u3046\u306b\u63a1\u7528\u30fb\u5c0e\u5165\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u5206\u6790\u3057\u3001\u300c\u7814\u7a76\u300d\u3068\u300c\u6559\u80b2\u300d\u306e\u9593\u306e\u30ae\u30e3\u30c3\u30d7\u3068\u305d\u306e\u67b6\u3051\u6a4b\u3092\u63a2\u3063\u305f\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u6b27\u7c73\u3067\u5e83\u304f\u4f7f\u308f\u308c\u3066\u3044\u308bHorngren\u306e\u539f\u4fa1\u8a08\u7b97\u30fb\u7ba1\u7406\u4f1a\u8a08\u5b66\u30c6\u30ad\u30b9\u30c8\u306b\u304a\u3044\u3066\u3001\u5404\u30c6\u30fc\u30de\u304c\u3069\u3053\u3067\u3069\u306e\u3088\u3046\u306b\u5c0e\u5165\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u8abf\u67fb\u3057\u3001\u30a2\u30af\u30c6\u30a3\u30d6\u30ea\u30fc\u30c7\u30a3\u30f3\u30b0\u578b\u30bd\u30d5\u30c8\u3067\u3042\u308bLiquidText\u306e\u5229\u7528\u65b9\u6cd5\u3092\u63d0\u793a\u3057\u3066\u3044\u308b\u3002<\/div>\n
\u00a0<\/div>\n
15:00-15:05\u3000\u4f11\u61a9<\/div>\n
\u00a0<\/div>\n
15:05-16:00\u3000\u7b2c2\u5831\u544a\uff08\u5831\u544a\u6642\u959330\u5206\uff0c\u8a0e\u8ad615\u5206\uff0c\u8cea\u759110\u5206\uff09<\/div>\n
\u5831\u544a\u8005\uff1a \u6ff5\u6751\u7d14\u5e73\u5148\u751f\uff08\u6843\u5c71\u5b66\u9662\u5927\u5b66\uff09<\/div>\n
\u4f50\u4e45\u9593\u667a\u5e83\u5148\u751f\uff08\u795e\u6238\u5927\u5b66\uff09<\/div>\n
\u8a0e\u8ad6\u8005\uff1a \u65e9\u5ddd\u7fd4\u5148\u751f\uff08\u6d41\u901a\u79d1\u5b66\u5927\u5b66\uff09<\/div>\n
\u5831\u544a\u30bf\u30a4\u30c8\u30eb\uff1a Effort allocation under the action spillover on the performance indicator in the multi-task environment: Theory and experiment design<\/div>\n
\u6982\u8981\uff1a In this study, we propose the experiment design based on the analytical prediction. First, we consider the multi-task by a single agent with a single principal based on the LEN model. The agent decides the level of actions and these actions improve the level of outputs. This study assumes that actions affect the other output. In other words, actions have a spillover effect. Additionally, we assume that the case in which one action does not have a spillover effect on the other output in our analytical model. Consequently, we demonstrate, in this case, while its action cannot have an impact on the other output, the level of its action increases as the other action’s spillover effect increases from the model analysis. This is because, depending on the economic environment, we can obtain several outcomes and must consider the features of equilibrium outcomes based on comparative statistics. Next, in this report, we propose the experiment design to examine our prediction based on the model analysis. In our experiment, we consider three accounting-based indicators, i.e., sales, cost, and profit. In these indicators, the sales-enhancing action also improves profit, and we interpret this case as spilled-over indicators. Based on these performance indicators, we conduct the 2\u00d72 experiment design with respect to the spillover effect and the correlation among performance indicators’ uncertainties. One can infer that our theory and experiment suggest the important implications for the choice of accounting-based performance indicators.<\/div>\n
\u00a0<\/div>\n
16\u664200\u5206\u3000\u9589\u4f1a\u6328\u62f6<\/div>\n
\u00a0<\/div>\n
\u4ee5\u4e0a<\/div>\n
\u00a0<\/div>\n
\u554f\u5408\u305b\u5148\u2460\uff1a\u4eac\u90fd\u7523\u696d\u5927\u5b66\u3000\u8fd1\u85e4\u9686\u53f2<\/div>\n
\u672c\u4ef6\u306b\u95a2\u3059\u308b\u65e5\u672c\u7ba1\u7406\u4f1a\u8a08\u5b66\u4f1a\u306e\u7167\u4f1a\u5148\u3068\u306a\u308a\u307e\u3059\u3002<\/div>\n
k4769\"\"cc.kyoto-su.ac.jp<\/div>\n
\u554f\u5408\u305b\u5148\u2461\uff1a\u6210\u8e4a\u5927\u5b66\u3000\u4f0a\u85e4\u514b\u5bb9<\/div>\n
\u672c\u4ef6\u306b\u95a2\u3059\u308b\u65e5\u672c\u539f\u4fa1\u8a08\u7b97\u7814\u7a76\u5b66\u4f1a\u306e\u7167\u4f1a\u5148\u3068\u306a\u308a\u307e\u3059\u3002<\/div>\n
kito\"\"bus.seikei.ac.jp<\/div>\n","protected":false},"excerpt":{"rendered":"

\u65e5\u672c\u7ba1\u7406\u4f1a\u8a08\u5b66\u4f1a\u4f1a\u54e1 \u5404\u4f4d \u00a0 \u5e73\u7d20\u3088\u308a\u5b66\u4f1a\u306e\u6d3b\u52d5\u306b\u3054\u5354\u529b\u3092\u305f\u307e\u308f\u308a\u8aa0\u306b\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002\u7b2c2\u56de\u30ea\u30b5\u30fc\u30c1\u30bb\u30df\u30ca\u30fc\u3092\uff0c\u65e5\u672c\u539f\u4fa1\u8a08\u7b97\u7814\u7a76\u5b66\u4f1a\u3068\u306e\u5171\u50ac\u3067\uff0c2023\u5e7412\u67089\u65e5\uff08\u571f\uff09\u306b\u30aa\u30f3\u30e9\u30a4\u30f3\uff08Zoom\uff09\u3067\u958b\u50ac\u3044\u305f\u3057\u307e\u3059\u306e … \u7d9a\u304d\u3092\u8aad\u3080 \u7b2c2\u56de\u30ea\u30b5\u30fc\u30c1\u30bb\u30df\u30ca\u30fc\u306e\u3054\u6848\u5185<\/span> →<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-3199","post","type-post","status-publish","format-standard","hentry","category-12"],"_links":{"self":[{"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/posts\/3199","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sitejama.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3199"}],"version-history":[{"count":1,"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/posts\/3199\/revisions"}],"predecessor-version":[{"id":3200,"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/posts\/3199\/revisions\/3200"}],"wp:attachment":[{"href":"https:\/\/sitejama.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3199"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sitejama.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3199"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sitejama.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}