Management accounting research and its methodology

Abstract

The purpose of management accounting research is to explain the evolution process of management accounting practices and their reason for existing, and to develop innovative methods that are useful to business. In response to the various needs of business practice, there exist various methodologies of management accounting research. Each methodology has its own role. Therefore collaboration of the methodologies makes it possible to develop fruitful management accounting research. In the near future, behavioral research that focuses on the emotion of human beings will be useful.