Management Control Research in Japan

Whence and Whither

Abstract

　Management control is one of the crucial issues for management accounting research in Japan.However, little is known about the whole picture of management control research. In this paper, we investigate research trends around management control in Japanese academic field. By using a bibliographic method (i.e., citation analysis) to Japanese major accounting journals from 1965 to 2015, we obtain insights from prior studies and offer directions for future research in Japan.