How does management accounting study contribute to business world?

Making some new discoveries from the practices of management accounting may lead to the further development of management accounting theory through understanding, analyzing, and generalizing them. The study of Amoeba management in Kyocera is a good example of it. I have stated that the process of ci...

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Bibliographic Details
Published inManagement Accounting Review Vol. 3; no. 1; pp. 26 - 36
Main Author Shimizu, Takashi
Format Journal Article
LanguageJapanese
Published The Japan Cost Accounting Association 2023
日本原価計算研究学会
Subjects
discrepancy between the practice and theory of management accounting
field surveys
interview surveys
nonparticipant fieldwork
インタビュー調査
実務と理論の乖離
実態調査
非関与型フィールドワーク
Online AccessGet full text
ISSN2435-6956
DOI10.20747/mar.3.1_26

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Summary:Making some new discoveries from the practices of management accounting may lead to the further development of management accounting theory through understanding, analyzing, and generalizing them. The study of Amoeba management in Kyocera is a good example of it. I have stated that the process of circulation between practice and research requires field observations or fact-finding surveys based on their results. In this paper, I will express my opinion on this point.
ISSN:2435-6956
DOI:10.20747/mar.3.1_26