Remained Research Topics in Management Accounting : Focus on the Cognitive Load of Accounting Information and Personal Cognitive Styles of Managers

末松 栄一郎

doi:10.24561/0002000099

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管理会計分野の残された研究課題 : 会計情報の認知負荷とマネジャーの認知特性に注目して《研究ノート》
管理会計分野の残された研究課題 : 会計情報の認知負荷とマネジャーの認知特性に注目して
カンリカイケイブンヤノノコサレタケンキュウカダイ : カイケイジョウホウノニンチフカトマネジャーノニンチトクセイニチュウモクシテ

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Abstract

This study indicates remained research topics in management accounting research. Management accounting research assumed that the more information managers are given, the better decision they can make. Based on this assumption, Balanced Scorecard provides managers with many performance indicators. However, some prior studies indicate that managers have cognitive limitations and, therefore do not necessarily to utilize all the performance indicators in decision making process. Other prior studies indicate that managers have their own cognitive styles. Managers who enjoy thinking try to utilize as many performance indicators as their cognitive limitations allow, whereas those who dislike thinking do not attempt to utilize these indicators. Based on a review of prior management accounting literatures, this study suggests that the cognitive load of accounting information and personal cognitive styles of managers should be considered when researching an appropriate management accounting system.

Journal

社会科学論集

社会科学論集 168･169合併号 43-50, 2023-03

The Economics Society of Saitama University

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