This study experimentally investigated the effects of providing information on public policy’s future outcomes and emphasizing the information with behavioral economics nudges on budgetary decision-making in Japan’s local governments. Public budget officers consider the policy’s efficiency...

This study examines relationships between the size of the majority and donor conformity by empirically investigating the impacts of multiple earlier donations on the amount that a subsequent donor contributes to JapanGiving, a donation-based crowdfunding platform. The platform's webpage displays...

Purpose: This study aims to provide evidence of how budget officers use non-financial and accrual-based cost information in the budgeting process and how the usage of this information is influenced by financial constraints. Design/methodology/approach: A randomized survey-based field experiment...

This study explores the effect of employee organizational identity on developing effective compensation contracts to improve organizational performance. We adopt the economic identity theory to mathematically model and test this model using data from a Japanese listed firm that uses an...

For the past 30 years, local governments (LGs) in the European Union (EU) and other countries have sought to improve their reporting, and accounting standards setters and researchers have focused on LG reporting. This study aims to synthesize accounting research for LG reporting, which is...

This study examines whether budget ratcheting occurs in Japanese private colleges and universities (PC&Us) and how debtholders affect it. We predict that managers of Japanese PC&Us have incentives to increase their budgets in order to enhance their reputation from internal stakeholders;...

This study explores the effect of financial managers’ organizational identity (OI) on improving financial performance under fixed salary contracts and balanced budget restrictions in Japanese local governments (LGs). LGs enter compensation contracts based on fixed salaries with financial...