2011 Volume 19 Issue 2 Pages 21-36
The 2010 annual meeting of the Japanese Association of Management Accounting was held at the Waseda University from September 3 to 5, 2010. The purposes of this paper are to summarize four reports for presenting the results of their research under the unified theme “Management accounting as a control function”, to put some important discussion points at issue in order, and to formulate a new direction for future research from the perspective of control function in management accounting. Each specific sub-theme of four reporters is “The significance of information systems under internal control regulation” by T. Suzuki, “Comparative institutional analysis of accounting: An analytical viewpoint of control function” by A. Shiiba, “The control framework developed by Henri Bouquin and the latest SAP systems” by Y. Sekiguchi, and “Philosophy and methodology of governance control: From the argument about the internal control” by J. Oshita. Each report was very creative and significant. The useful comments for four reports by commentator T. Yamamoto promoted active panel discussion.
