わが国の管理会計研究におけるリーダーシップの位置づけ

文献調査に基づく類型化

抄録

In this paper, we studied about leadership on management accounting research in Japan by literature survey. We used two databases of CiNii and J-STAGE in the literature survey, and selected the papers with management accounting and leadership(both in Japanese) as keywords. The IPO(input-process-output) model was applied in this paper to classify the research objects based on the selected 56 papers. As the result, we classified the selected papers into three types: (1)leadership as input, (2)leadership as catalyst for management accounting systems, and (3)leadership as output.