The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
Invited Articles
Management Accounting for Enterprise Group
Hiroyuki Nakamura
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2019 Volume 27 Issue 2 Pages 3-11

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Abstract

Management accounting of enterprise group is very attractive research area. Many researches have been continued by researchers from a few decades ago. In this annual meeting, this management accounting of enterprise group was discussed in the special session. Four researches were presented by distinguished researchers. These researches clarified the management systems of enterprise group. Based on these management systems, the evolution of management accounting for enterprise group was shown from their own viewpoints. They all were very valuable for future researches. In this paper, some critical issues of this management accounting of enterprise group will be explained for solutions. The researches of management accounting must be continued enough. I expect that these researches contribute to the future success of enterprise.

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© 2019 The Japanese Association of Management Accounting
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