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Yamada and Nakayama (2018) estimated the profitability of research and development (R&D) expenditures for the Japanese manufacturing industry, using industry-level data. The results of the manufacturing industry are not necessarily reflective of the state of each individual firm. The purpose of this study is to understand the present state of profitability of R&D expenditures in major Japanese textile firms using firm-level financial data. In terms of methodology, a cost-effectiveness model that considers endogeneity between revenue and R&D expenditure, as well as methods from the literature that can be used to analyze even small samples, are used. The methods used in this article will help practitioners better understand the specific circumstances of their own firms. The authors' work quantifies the investment levels of R&D expenditure, presents strategic management challenges around R&D expenditure to advocate for the consideration of rates of return, and urges the establishment of management accounting criteria at the firm level.<\/p>","DOI":"10.4018\/ijssoe.2019010102","type":"journal-article","created":{"date-parts":[[2019,7,19]],"date-time":"2019-07-19T13:52:07Z","timestamp":1563544327000},"page":"20-41","source":"Crossref","is-referenced-by-count":0,"title":["Empirical Research on the Profitability of R&D Expenditure"],"prefix":"10.4018","volume":"9","author":[{"given":"Hirokazu","family":"Yamada","sequence":"first","affiliation":[{"name":"Osaka Prefecture University, Sakai, Japan"}]},{"given":"Yuji","family":"Nakayama","sequence":"additional","affiliation":[{"name":"Osaka Prefecture University, Sakai, Japan"}]}],"member":"2432","reference":[{"issue":"4","key":"IJSSOE.2019010102-0","first-page":"39","article-title":"Quantitative methods for management accounting.","volume":"189","author":"K.Arai","year":"2016","journal-title":"Accounting"},{"key":"IJSSOE.2019010102-1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1468-0084.1987.mp49004006.x"},{"key":"IJSSOE.2019010102-2","unstructured":"Cabinet Office. (2018). GDP deflator. Retrieved from http:\/\/www.esri.cao.go.jp\/jp\/sna\/data\/data_list\/sokuhou\/files\/"},{"key":"IJSSOE.2019010102-3","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2008.83.6.1425"},{"key":"IJSSOE.2019010102-4","doi-asserted-by":"publisher","DOI":"10.2308\/accr.00000046"},{"key":"IJSSOE.2019010102-5","unstructured":"Economic Planning Agency Research Bureau. (Ed.). (1982). Atarashi Kouritu Keiei to Gijyutu Kaihatu ni Cyousen suru Kigyou Senryaku \u2013Kigyou Koudou ni kansuru Cyousa Houkoku. Monthly report of Economic Counsel Board, Cabinet Office, 371, 65-78."},{"issue":"1","key":"IJSSOE.2019010102-6","first-page":"68","article-title":"The characteristics and functions of matching expenses with revenues: An international comparison.","volume":"179","author":"T.Kagaya","year":"2011","journal-title":"Accounting"},{"key":"IJSSOE.2019010102-7","author":"F.Kodama","year":"1991","journal-title":"Haiteku no Paradaimu -Makuro Gijyutugaku no Taikei-CHUOKORON"},{"key":"IJSSOE.2019010102-8","unstructured":"Ministry of Internal Affairs and Communications of Japan, Statistics Bureau. (2018). Report on the survey of research and development. Japan Statistical Association."},{"key":"IJSSOE.2019010102-9","article-title":"Kiki Ishiki kara Umareta Inobeyshyon Manejimento. Works, Recruit Holdings Co.","author":"M.Muramami","year":"1999","journal-title":"Ltd"},{"key":"IJSSOE.2019010102-10","author":"M.Nakano","year":"2009","journal-title":"Performance gap and intangible assets"},{"key":"IJSSOE.2019010102-11","author":"Y.Nishimura","year":"2001","journal-title":"Kenkyu kaihatu senryaku no kaikei jyouhou.Chiyoda City, Japan:"},{"key":"IJSSOE.2019010102-12","author":"J.Pfeffer","year":"2006","journal-title":"Hard facts, dangerous half-truths, and total nonsense: Profiting from evidence-based management"},{"key":"IJSSOE.2019010102-13","doi-asserted-by":"publisher","DOI":"10.5465\/amr.2006.20208679"},{"key":"IJSSOE.2019010102-14","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2014.04.001"},{"key":"IJSSOE.2019010102-15","doi-asserted-by":"publisher","DOI":"10.4018\/IJSSOE.2017010103"},{"key":"IJSSOE.2019010102-16","doi-asserted-by":"publisher","DOI":"10.4018\/IJSSOE.2018040102"}],"container-title":["International Journal of Systems and Service-Oriented Engineering"],"original-title":[],"language":"ng","link":[{"URL":"https:\/\/www.igi-global.com\/viewtitle.aspx?TitleId=233838","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2023,1,16]],"date-time":"2023-01-16T22:24:37Z","timestamp":1673907877000},"score":1,"resource":{"primary":{"URL":"https:\/\/services.igi-global.com\/resolvedoi\/resolve.aspx?doi=10.4018\/IJSSOE.2019010102"}},"subtitle":["Estimations Based on Firm-level Accounting Data in the Japanese Textile Industry"],"short-title":[],"issued":{"date-parts":[[2019,1,1]]},"references-count":17,"journal-issue":{"issue":"1","published-print":{"date-parts":[[2019,1]]}},"URL":"https:\/\/doi.org\/10.4018\/ijssoe.2019010102","relation":{},"ISSN":["1947-3052","1947-3060"],"issn-type":[{"value":"1947-3052","type":"print"},{"value":"1947-3060","type":"electronic"}],"subject":[],"published":{"date-parts":[[2019,1,1]]}}}