Raison d'être of Management Accounting

Kato Yutaka

doi:10.14987/mjmar.12.2_3

<p>Management accounting researches are took place without having a clear answer to the very basic questions; “what is management accounting?” and “what kind of functions are expected to management accounting?” Because of having no concrete definition of management accounting, current management accounting researches are widely spread in terms of research methodologies, topics, and expected audiences. Therefore, the focused destination of researches is not well defined. Very limited number of researches tackle the research topics that are relevant to the practical usefulness that is strongly recommended by Johnson and Kaplan (1987). As a result, management accounting research output are not attractive to top executives, managers, and researchers in other disciplines. It is curious enough that management accounting researchers do not pay attention to this situation, however.</p><p>　In this paper, raison d'être’ of management accounting is examined based on the previous researches. Then, the reasons of irrelevance of the research to the practices are explained. Based on the analysis, expected future research directions will be indicated. Finally, the paper proposes how to harness management accounting as the major tool for organizational control.</p>

Raison d'être of Management Accounting

Bibliographic Information

Abstract

Journal

Keywords

Details 詳細情報について

Export

Report a problem