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- Fukushima Masanobu
- Keihan Asset Management Co., Ltd.
Bibliographic Information
- Other Title
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- 管理会計研究が提供するエビデンスの実務に対する有用性
- カンリ カイケイ ケンキュウ ガ テイキョウ スル エビデンス ノ ジツム ニ タイスル ユウヨウセイ
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Abstract
<p>Making decisions in management practice based on the findings of academic research is referred to as evidence-based management (EBMgt). Recently, EBMgt has been of interest to practitioners. Then, this paper discusses evidence offered by management accounting research from the perspective of its usefulness for EBMgt. Specifically, it is presented that useful evidence in practice is required to have two viewpoints: valid range and economic consequences, and the background and issues of these viewpoints are discussed. In addition, recent studies on sticky cost behavior are taken up as an example subject to investigate the practical concerns based on those viewpoints when applying the findings of such studies to EBMgt.</p>
Journal
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- The Journal of Management Accounting, Japan
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The Journal of Management Accounting, Japan 29 (2), 35-48, 2021-03-31
The Japanese Association of Management Accounting
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Details 詳細情報について
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- CRID
- 1390006050800638336
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- NII Article ID
- 130008009118
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- NII Book ID
- AN10538994
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- ISSN
- 24340529
- 09187863
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- NDL BIB ID
- 031420181
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL
- CiNii Articles
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- Abstract License Flag
- Disallowed