<ARTICLE>Quantitative/Mathematical Approaches in Management Accounting : Based on a Survey Concerning With Research and Education in Japan
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概要
- 論文の詳細を見る
This paper reports the results of a survey to indicate the state of the art of quantitative and/or mathematical approaches to management accounting in Japan. The most important result indicates that, as far as these approaches are concerned, the accusation of 'Relevance Lost' leveled at management accounting research and education also applies. In order to close the gap between theory and practice, it is suggested that more attention must be paid to implementation problems and information costs and that more empirical, more practical implementation-oriented studies such as Action Research are essential.
- 関西学院大学の論文
著者
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Kimura Asako
Doctoral Student Mba Graduate School Of Business Administration Kwansei Gakuin University.
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KOSUGA Masanobu
Professor of Accounting, Ph.D., School of Business Administration, Kwansei Gakuin University.
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SAKATE Keisuke
Research Fellow, MBA, Graduate School of Business Administration, Kwansei Gakuin University.
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ASAKURA Yoko
Research Fellow, MBA, Graduate School of Business Administration, Kwansei Gakuin University.
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OHARA Aiko
Doctoral Student, MBA, Graduate School of Business Administration, Kwansei Gakuin University.
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TOYODA Takahisa
Doctoral Student, MBA, Graduate School of Business Administration, Kwansei Gakuin University.
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Sakate Keisuke
Research Fellow Mba Graduate School Of Business Administration Kwansei Gakuin University.
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Kosuga Masanobu
Professor Of Accounting Ph.d. School Of Business Administration Kwansei Gakuin University.
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Ohara Aiko
Doctoral Student Mba Graduate School Of Business Administration Kwansei Gakuin University.
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Asakura Yoko
Research Fellow Mba Graduate School Of Business Administration Kwansei Gakuin University.
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Toyoda Takahisa
Doctoral Student Mba Graduate School Of Business Administration Kwansei Gakuin University.