In recent years, the field of management accounting research has expanded. The literature includes discussions on research methodologies and approaches. This literature review surveys management accounting research from 2000 to 2010. The results clarify the state of management accounting research during this decade. Further research is necessary, to construct and verify management accounting theory in Japan. Also, for North America, this review suggests a need for hypothesis-testing with high internal validity. However, from a general perspective, the study recognizes the diversity of research methods.
わが国における管理会計研究の動向 ― 2000年～2010年 ―
09_手嶋竜二_20号
(728.51KB)
