Transition of Research Methodology and its’ Field, and the Research of Price, Cost and Profit on Defense Products —Focal point of Management Accounting Research—

Abstract

The original presentation paper which was presented at the 2017 annual meeting as a special presentation on August 28, 2017 was revised for this paper. The original title was “Contract Price, Cost and Profit.” The main purpose of this paper is to present the needs for revising the present directives (kunrei in Japanese) for the purpose of establish a new one for establishing performance-based procurement standards. In order to attain the aim of this paper, first, the author discloses the transition of research methodology and its’ field.