HAYAKAWA Syo 早川翔

Researcher Number	40844709
Other IDs
Affiliation (Current)	2025: 流通科学大学, 商学部, 准教授
Affiliation (based on the past Project Information) *help	2022 – 2025: 流通科学大学, 商学部, 准教授
Review Section/Research Field	Except Principal Investigator Basic Section 07100:Accounting-related
Keywords	Except Principal Investigator 管理会計 / 心理 / 意思決定 / 行動選択 / 経営理念 / マネジメントコントロール / クライシス / コロナ / 財務・非財務情報 / 管理会計システム … More / 態度変容 / 説得 / 財務指標・非財務指標 / 業績フィードバック / フレーミング効果 / インセンティブ / フレーミング / RPI / 実験 / 認知 Less

管理会計情報がマネジャー・従業員の行動選択に与える影響に関する研究
- Principal Investigator
  
  末松栄一郎
- Project Period (FY)
  2025 – 2028
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Saitama University
コロナ禍のマネジメントコントロールの実証研究：クライシス時の管理会計と経営理念
- Principal Investigator
  
  三矢裕
- Project Period (FY)
  2024 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kobe University
A study on the change in attitudes of managers and employees through management accounting systems
- Principal Investigator
  
  Suematsu Eiichiro
- Project Period (FY)
  2021 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Saitama University

All 2025 2024 2023

All Journal Article Presentation Book

[Book] 原価計算論15講2024
- Author(s)
  （編著：西居豪、町田遼太、上田巧、新井康平）（分担執筆：荻原啓佑、早川翔、吉田政之、渡邊直人）
- Total Pages
  296
- Publisher
  新世社
- ISBN
  9784883843848
- Data Source
  KAKENHI-PROJECT-23K25565
[Book] 経営者報酬の理論と実証2024
- Author(s)
  （編著：濵村純平、井上謙仁、早川翔）（分担執筆：伊勢堂人、岩田聖徳、打田昌輝、片岡亮太、加藤大智、北田智久、日下勇歩、定兼仁、澤田雄介、千手崇史、永田大貴、夏吉裕貴、藤谷涼佑、牧野功樹、屋嘉比潔、吉田政之）
- Total Pages
  248
- Publisher
  中央経済社
- ISBN
  9784502517310
- Data Source
  KAKENHI-PROJECT-23K25565
[Journal Article] アメーバ経営が従業員意識に与える影響について2025
- Author(s)
  劉美玲、早川翔、三矢裕、朝比奈洋介
- Journal Title
  
  鹿児島大学稲盛アカデミー研究紀要
  
  Volume: 14 Pages: 1-21
- Open Access
- Data Source
  KAKENHI-PROJECT-23K25565
[Journal Article] The Effect of Combining Partial RPI on Performance2025
- Author(s)
  Sho Hayakawa, Tomohiro Sakuma, Eiichiro Suematsu, Hiroshi Miya
- Journal Title
  
  Melco Management Accounting Research Discussion Paper Series
  
  Volume: MDP2025-002 Pages: 1-17
- Data Source
  KAKENHI-PROJECT-21K01807
[Journal Article] The Impact of the Relationship between Bonuses and Performance on the Effect of Amoeba Management2024
- Author(s)
  劉美玲、早川翔、三矢裕、朝比奈洋介
- Journal Title
  
  The Journal of Cost Accounting Research
  
  Volume: 48 Issue: 2 Pages: 52-65
- DOI
  10.20747/jcar.48.2_52
- ISSN
  1349-6530, 2432-034X
- Language
  Japanese
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-23K25565, KAKENHI-PROJECT-22K01821, KAKENHI-PROJECT-23K01673
[Journal Article] Optimal choice of relative performance indicator and product market competition2024
- Author(s)
  Jumpei Hamamura, Sho Hayakawa
- Journal Title
  
  Economics and Business Letters
  
  Volume: 13（3） Issue: 3 Pages: 112-121
- DOI
  10.17811/ebl.13.3.2024.112-121
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-23K25565, KAKENHI-PROJECT-21K13409
[Journal Article] Is fixed salary “fixed”? Fixed salaries in managerial compensation depend on the firm performance in Japan2023
- Author(s)
  Jumpei　Hamamura,　Sho　Hayakawa,　Kento　Inoue
- Journal Title
  
  SSRN
  
  Volume: id4702545 Pages: 1-23
- Open Access
- Data Source
  KAKENHI-PROJECT-23K25565
[Journal Article] テキストベースのネットワーク産業と内生的製品差別化：Hoberg and Phillips (2016)の追試2023
- Author(s)
  吉田　政之,　井上　謙仁,　早川　翔,　大洲　裕司
- Journal Title
  
  会計科学
  
  Volume: e2023(1) Pages: 1-6
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-23K25565
[Journal Article] 相対的業績情報に関する実験室実験研究のレビュー2023
- Author(s)
  打田　昌輝,　片岡　亮太,　永田　大貴,　早川　翔,　三矢　裕
- Journal Title
  
  国民経済雑誌
  
  Volume: 227（5） Pages: 29-54
- Data Source
  KAKENHI-PROJECT-23K25565
[Journal Article] Stock Price Index Contract in Managerial Compensation under Relative Performance Evaluation in Japan2023
- Author(s)
  Kento　Inoue,　Sho　Hayakawa,　Jumpei　Hamamura
- Journal Title
  
  SSRN
  
  Volume: id4609882 Pages: 1-10
- Open Access
- Data Source
  KAKENHI-PROJECT-23K25565
[Journal Article] A Tournament Problem as Performance Evaluation Systems2023
- Author(s)
  小笠原　亨,　早川　翔,　吉田　政之
- Journal Title
  
  Melco Journal of Management Accounting Research
  
  Volume: 14 Issue: 2 Pages: 31-42
- DOI
  10.14987/mjmar.14.2_31
- ISSN
  1882-7225, 2189-2776
- Year and Date
  2023-08-30
- Language
  Japanese
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] The Effect of Combining Partial RPI on Performance2025
- Author(s)
  Sho Hayakawa, Tomohiro Sakuma, Eiichiro Suematsu, Hiroshi Miya
- Organizer
  2025 Management Accounting Section Midyear Meeting (American Accounting Association)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-21K01807
[Presentation] The effect of combining partial RPI on performance2025
- Author(s)
  Sho Hayakawa, Tomohiro Sakuma, Eiichiro Suematsu, Hiroshi Miya
- Organizer
  2025 Management Accounting Section Midyear Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] Does debt intensity affect cost behavior?2024
- Author(s)
  濵村純平、加藤大智、早川翔
- Organizer
  日本原価計算研究学会第50回記念大会
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] Is fixed salary “fixed”? Fixed salaries in managerial compensation depend on the firm performance in Japan2024
- Author(s)
  Jumpei Hamamura, Sho Hayakawa, Kento Inoue
- Organizer
  Asia-Pacific Management Accounting Association 2024 (19th) Annual Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] Is fixed salary “fixed”? Fixed salaries in managerial compensation depend on the firm performance in Japan2024
- Author(s)
  Jumpei Hamamura, Sho Hayakawa, Kento Inoue
- Organizer
  The Eleventh International Conference of the Journal of International Accounting Research
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] 業績評価指標のフレーミングが目標設定と努力に与える影響：実験研究2024
- Author(s)
  佐久間智広、早川翔、三矢裕、末松栄一郎
- Organizer
  日本管理会計学会 2024年度年次全国大会
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] 業績評価指標のフレーミングが目標設定と努力に与える影響:実験研究2024
- Author(s)
  早川翔, 三矢裕, 佐久間智広, 末松栄一郎
- Organizer
  日本管理会計学会2024年度年次全国大会
- Data Source
  KAKENHI-PROJECT-21K01807
[Presentation] Disscussion: Does carbon emission disclosure influence firm value? Moderated by environmental performance and industrial type2024
- Author(s)
  Sho Hayakawa
- Organizer
  Asia-Pacific Management Accounting Association 2024 (19th) Annual Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] The effect of multiple types of RPI feedback on performance2024
- Author(s)
  Sho Hayakawa, Tomohiro Sakuma, Eiichiro Suematsu, Hiroshi Miya
- Organizer
  The EAA 2024 Annual Congress
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] Is fixed salary "Fixed"?: Fixed salaries in managerial compensation depend on the firm performance in Japan2024
- Author(s)
  濵村純平、早川翔、井上謙仁
- Organizer
  日本会計研究学会第83回全国大会
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] 期末スパイクの発生要因とその影響に関する探索的研究2024
- Author(s)
  小笠原亨、片岡亮太、永田大貴、打田昌輝、早川翔、三矢裕、野間徹
- Organizer
  日本管理会計学会 2024年度年次全国大会
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] 日本企業の経営者報酬決定における相対的業績評価の利用に関する研究：明示的アプローチによる分析2024
- Author(s)
  早川翔、井上謙仁、濵村純平
- Organizer
  日本管理会計学会 2024年度年次全国大会
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] 企業のリスク認識とコロナ禍におけるコストビヘイビア2024
- Author(s)
  吉田政之、近藤隆史、小笠原亨、早川翔、打田昌輝
- Organizer
  日本管理会計学会 2024年度年次全国大会
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] The Effect of Multiple Types of RPI Feedback on Performance2024
- Author(s)
  Sho Hayakawa, Tomohiro Sakuma, Eiichiro Suematsu, Hiroshi Miya
- Organizer
  46th EAA Annual Congress (European Accounting Association)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-21K01807
[Presentation] 経営者報酬の固定報酬はパニッシュメントに利用されるか？2024
- Author(s)
  井上謙仁、濵村純平、早川翔
- Organizer
  日本管理会計学会 2024年度年次全国大会
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] 複数RPIのフィードバックが業績に与える影響2023
- Author(s)
  早川　翔,　打田　昌輝,　片岡　亮太,　佐久間　智広,　末松　栄一郎,　永田　大貴,　三矢　裕
- Organizer
  日本原価計算研究学会 2023年度全国大会
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] テキストベースの産業分類を用いた相対的業績評価の実証分析2023
- Author(s)
  井上　謙仁,　吉田　政之,　早川　翔
- Organizer
  日本管理会計学会 2023年度年次全国大会
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] クライシス時のマネジメント・コントロール：コロナ禍で管理会計はどのような役割を果たしたのか2023
- Author(s)
  三矢　裕,　打田　昌輝,　窪田　祐一,　佐久間　智広,　佐々木　郁子,　吉田　政之,　劉　美玲,　近藤　隆文,　小笠原　亨,　早川　翔
- Organizer
  日本管理会計学会2023年度年次全国大会
- Invited
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] 期末スパイクが混雑コストをもたらすメカニズムの解明2023
- Author(s)
  小笠原　亨,　片岡　亮太,　永田　大貴,　打田　昌輝,　早川　翔,　三矢　裕,　野間　徹
- Organizer
  日本原価計算研究学会 2023年度全国大会
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] 討論：Effort allocation under the action spillover on the performance indicator in the multi-task environment: Theory and experiment design2023
- Author(s)
  早川　翔
- Organizer
  日本管理会計学会2023年度第2回リサーチセミナー
- Invited
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] 産学連携からの理論産出：日本電通における混雑コスト・期末スパイク・分社化・フィロソフィーの関係2023
- Author(s)
  三矢　裕,　小笠原　亨,　早川　翔
- Organizer
  日本原価計算研究学会 2023年度産学連携コストフォーラム
- Invited
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] 賞与と業績の関係に対する認知がアメーバ経営の効果に与える影響：非業績連動報酬を採用する企業のデータによる検証2023
- Author(s)
  劉　美玲,　早川　翔, 　三矢　裕, 　朝比奈　洋介
- Organizer
  日本原価計算研究学会 2023年度全国大会
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] レキシブルな RPI のフィードバックが従業員の業績に与える影響：実験室実験2023
- Author(s)
  早川翔、打田昌輝、片岡亮太、佐久間智広、末松栄一郎、永田大貴、三矢裕
- Organizer
  日本原価計算研究学会
- Data Source
  KAKENHI-PROJECT-21K01807
[Presentation] 日本企業における役員の兼任と機密コスト2023
- Author(s)
  吉田　政之,　井上　謙仁,　濵村　純平,　早川　翔
- Organizer
  日本管理会計学会2023年度第1回リサーチセミナー
- Data Source
  KAKENHI-PROJECT-23K25565
[Presentation] 日本企業におけるインターロックの影響2023
- Author(s)
  吉田　政之,　濵村　純平,　井上　謙仁,　早川　翔
- Organizer
  日本管理会計学会 2023年度年次全国大会
- Data Source
  KAKENHI-PROJECT-23K25565

1. 三矢裕 (00296419)

# of Collaborated Projects: 3 results

# of Collaborated Products: 16 results
2. 佐久間智広 (40756821)

# of Collaborated Projects: 3 results

# of Collaborated Products: 10 results
3. Suematsu Eiichiro (60276673)

# of Collaborated Projects: 2 results

# of Collaborated Products: 5 results
4. 日置孝一 (60509850)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
5. 佐々木郁子 (90306051)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
6. 窪田祐一 (40329595)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
7. 近藤隆史 (60336146)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
8. 劉美玲 (30803407)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
9. 小笠原亨 (80824466)

# of Collaborated Projects: 1 results

# of Collaborated Products: 5 results
10. 吉田政之 (40882709)

# of Collaborated Projects: 1 results

# of Collaborated Products: 8 results
11. 片岡亮太 (41001407)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

HAYAKAWA Syo 早川 翔

Research Projects

Research Products

Co-Researchers

管理会計情報がマネジャー・従業員の行動選択に与える影響に関する研究

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

コロナ禍のマネジメントコントロールの実証研究：クライシス時の管理会計と経営理念

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

A study on the change in attitudes of managers and employees through management accounting systems

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

[Book] 原価計算論15講2024

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Book] 経営者報酬の理論と実証2024

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Journal Article] アメーバ経営が従業員意識に与える影響について2025

Author(s)

Journal Title

Data Source

[Journal Article] The Effect of Combining Partial RPI on Performance2025

Author(s)

Journal Title

Data Source

[Journal Article] The Impact of the Relationship between Bonuses and Performance on the Effect of Amoeba Management2024

Author(s)

Journal Title

DOI

ISSN

Language

Data Source

[Journal Article] Optimal choice of relative performance indicator and product market competition2024

Author(s)

Journal Title

DOI

Data Source

[Journal Article] Is fixed salary “fixed”? Fixed salaries in managerial compensation depend on the firm performance in Japan2023

Author(s)

Journal Title

Data Source

[Journal Article] テキストベースのネットワーク産業と内生的製品差別化：Hoberg and Phillips (2016)の追試2023

Author(s)

Journal Title

Data Source

[Journal Article] 相対的業績情報に関する実験室実験研究のレビュー2023

Author(s)

Journal Title

Data Source

[Journal Article] Stock Price Index Contract in Managerial Compensation under Relative Performance Evaluation in Japan2023

Author(s)

Journal Title

Data Source

[Journal Article] A Tournament Problem as Performance Evaluation Systems2023

Author(s)

Journal Title

DOI

ISSN

Year and Date

Language

Data Source

[Presentation] The Effect of Combining Partial RPI on Performance2025

Author(s)

HAYAKAWA Syo 早川翔