A Study of the Concept of Enabling in Management Accounting Research

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  • イネーブリング概念を用いた管理会計研究の動向
  • イネーブリング ガイネン オ モチイタ カンリ カイケイ ケンキュウ ノ ドウコウ

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Recently much attention has been paid to enabling formalization (Adler and Borys, 1996) in management accounting studies. Through a comprehensive literature survey on the empirical studies using the concept, this paper summarizes the evidence, identifying two different features in it, and provides ideas for future research on further developing the concept in the management accounting study.

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