The “Form” of Empirical Management Accounting Research Based on the Evidence Level

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  • Arai Kohei
    Graduate School of Economics, Osaka Prefecture University

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  • エビデンス・レベルから考える経験的管理会計研究の「型」
  • エビデンス ・ レベル カラ カンガエル ケイケンテキ カンリ カイケイ ケンキュウ ノ 「 カタ 」

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<p>Given the idea of the level of evidence that expresses the plausibility of causal inference, there is what we can call a certain “form” in management accounting research. This is the main thesis of this paper. In order to make this argument, I will develop the argument in the following three stages. First, I will identify the patterns of causality found in past studies of management accounting research. Second, I introduce the evidence-level perspective and identify what kind of research design would allow us to make a causal claim. Third, I propose a “form” for improving the level of evidence for management accounting research.</p>

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