An Approach to Common Sense Knowledge of Management Accounting

Abstract

This paper examines how to establish new theories of management accounting. In this paper, after the significance and the necessity of qualitative management accounting research in Japan, and the roles of “theories” in management accounting research such as “theories of management accounting” and “theories about management accounting” are discussed, I show that understanding management accounting research with theoretical lens of “common sense knowledge” based on ethnomethodology enables to find new aspect of management accounting which has not been focused in terms of scientific knowledge.