This paper investigates the usefulness of analytical models of cost behavior, which are typified by CVP analysis, when applied to earnings forecasts. For this purpose, we empirically examine the three models :（ 1） the basic “CVP model” which disaggregates costs into fixed and variable, （2） the “difference model” which relies on first-order differenced costs and sales revenue, and（ 3） the “asymmetric model” which considers cost stickiness. As a result, it appears that the “difference model” forecasts more accurately and the “asymmetric model” forecasts more unbiasedly than the “CVP model” does.

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　This study explains the theoretical meaning of “principles-based” as a discourse and examines how this discourse roles and functions in the global diffusion of International Financial Reporting Standards （IFRS）. Our findings show that the concept of “principles-based” is vague and ambiguous ; the relationship between “principles-based” and “rules-based” are not the conceptual dichotomy ; and in the continuum between the pure principles-based standards and the pure rules-based standards, the division between “principles-based” and “rules-based” could not exist and was only a problem on extent or comparative positions. Nevertheless, the superiority of “principles-based” was a lot discussed as if it had positivity. We consider this assertion is rhetoric and try to create hypotheses to interpret accounting phenomena with a new perspective.

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　This study investigates management incentives to publish aggressive or conservative earnings forecasts and when management changes its disclosure policy of earnings forecast. Using a sample of 18,580 management forecasts from 2005 to 2011 in Japan, the study finds that firms that grant stock options, recorded a loss in last fiscal year, are expected to perform well from shareholders （the high foreign ownership or high PBR firms）, or raise funds from shareholders publish aggressive forecasts. On the other hand, high debt ratio firms publish conservative forecasts. The study also finds that firms experiencing management turnover or recording a large management forecast error in last fiscal year change their disclosure policy.

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　The purpose of this paper is to investigate the reasons why the pseudo micro profit centers are widely adopted. For this purpose, we conducted a laboratory experiment. The experimental results showed that the attribute framing didn’t influence on managerial decisions, but complementarity of plain word influenced on.

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　Amoeba Management System （AMS） is a typical Micro-Profit Center System in Japan. The most distinctive feature of AMS is that cost center under the ordinary circumstances of manufacturing organizations is artificially converted to profit center by allocating revenue. However, the specific content of the method for allocating revenue among cost centers and the effects of its method are not well understood. This paper explores the revenue allocating method under AMS of one electric company. Using a case study approach, this paper examines the fundamental principle and the effects of the allocating method. The major findings of this paper are that the company places emphasis on allocating the revenue worth the effort and focuses primarily on bringing about desirable effects on employees.

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　This paper aims to clarify the behavioral principle of accounting standard-setters from the perspective of political power. In this paper, we present a behavioral model which assumes that the setters produce their strategies suitable for the environment they confront, construct any network structures to carry out the strategies, and take actions. Besides, we examine validity of this model through an organizational structure analysis using social network analysis, focusing on the standard-setting of the FASB in the late 2000s. According to the results, it becomes evident that the FASB, which confronted the ultimate dangerous situation for setting standards, attempted to build up an alliance with user actors for its own survival ; formed the organization which was dominated by regulators and the user actors ; and developed actively innovative standards. Such an action corresponds to the “Opposite wind type behavior” in the model developed in this paper. This indicates that this model could generally explain the behavior of the FASB at that time.

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　The purpose of this paper is to study whether or not fair value model is applied in biological assets and agricultural products. First, this paper clarifies the characteristics of fair value model that was proposed in the Revenue Recognition Project by IASB and FASB. Second, this paper explains recognition and measurement of biological assets and agricultural products, and then presents the rules about fair value measurement in IAS41. Finally, this paper considers how fair value model is applied in the revenue recognition of agricultural, and makes significance of fair value model clear.

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