2008 Volume 16 Issue 1 Pages 3-18
In this article we discuss methodological features of management accounting research in Japan. Using the framework developed by Van der Stede et al. (2005), we assess Japanese cases of survey research. Our supplementary analysis shows a status quo of Japanese survey studies over last two decades. We assess the quality of mail surveys conducted by Japanese researchers. Compared to the result reported by Van der Stede et al. (2005), survey studies in Japan turn out to be differentiated specifically on methodology. That is, Japanese researchers have tendency to take survey methods not to test theories but to discover features of a given population. Descriptive features make them to pay less attention to the theory consistency in their research. We point out reasons to make them unique and provide future suggestions on empirical management accounting research.
