The Relationship between an Hourly Salary Equivalent Amount and Working Hours in Japan

Shufuku Hiraoka

Chapter 6 in Time-Based Accounting:Productivity and Management Perspectives, 2026, pp 87-99 from World Scientific Publishing Co. Pte. Ltd.

Abstract: The following sections are included:IntroductionSurvey of Previous ResearchHow to Calculate an Hourly Salary Equivalent Amount and the Theoretical BasisEmpirical ResearchSummary, Future Tasks, and Contributions to ResearchReferences

Keywords: Time-Based Management (TBM); Time-Based Accounting (TBA); Time-Driven Activity-Based Costing (TDABC); Cash Conversion Cycle; Throughput Accounting; Amoeba Management; Margin Quantity (MQ) Accounting; Solution Sales Productivity; Work-life Balance Statement; Hourly Salary Equivalent Amount; Average Annual Total Working Hours Per Person; Bank Cost Accounting; Relationship-Based Costing (RBC); Potential PER; Dual-Mode Management Accounting (search for similar items in EconPapers)
JEL-codes: D24 L23 M11 M41 O31 (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.worldscientific.com/doi/pdf/10.1142/9789819811816_0006 (application/pdf)
https://www.worldscientific.com/doi/abs/10.1142/9789819811816_0006 (text/html)
Ebook Access is available upon purchase.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wsi:wschap:9789819811816_0006

Ordering information: This item can be ordered from

Access Statistics for this chapter

More chapters in World Scientific Book Chapters from World Scientific Publishing Co. Pte. Ltd.
Bibliographic data for series maintained by Tai Tone Lim ().