Building a New Theory of Service Target Costing : Based Mainly on Empirical Researches

这项研究发现了一种新的成功的日本实践。该实践是关于服务目标成本计算的，包括4种活动：(1)有效性科学，(2)效率科学，(3)有效性-效率一体化的艺术，(4)服务演化。此外，本研究还发现了日本服务组织中一些有趣的会计实践，并提出了新的会计信息技术的概念模型，以期更好地实践。

A new successful Japanese practice was discovered in this research. The practice is about service target costing, including 4 types of activities ; (1) the Sciences of Effectiveness, (2) the Sciences of Efficiency, (3) the Arts of Effectiveness-Efficiency Integration, and (4) Service Evolutions. Furthermore, this research identified some interesting accounting practices in Japanese service organizations, and proposed conceptual models about new accounting information technologies for better practices.