Evidence-Based Management Accounting Research and Theory-Based Forecasting

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  • エビデンス・ベーストな管理会計研究と理論による予測
  • エビデンス ・ ベースト ナ カンリ カイケイ ケンキュウ ト リロン ニ ヨル ヨソク

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<p>Evidence-based management accounting research discusses relationships between variables. When discussing relationships between variables, especially in empirical studies, hypotheses are constructed based on predictions of relationships between variables. In this paper, we argue that theoretical studies are useful in predicting these relationships. In particular, this paper discusses the relationship between theoretical research and evidence-based management accounting research, focusing on a model that is used in industrial organization research. We suggest that theory, empirical research, and case studies each have a role to play, and it is important to utilize each other to accumulate management accounting research.</p>

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