2020 Volume 28 Issue 1 Pages 71-95
In this paper, based on the method of Lavia Lòpez and Hiebl (2015), I conducted a systematic review on management accounting research of SMEs in Japan. As a result, first, it was confirmed that there are only a few management accounting studies for SMEs in Japan. Secondly, few studies have clarified general trends in the factors and outcomes of management accounting in SMEs. Thirdly, in Japan, SMEs have obtained various outcomes through the use of management accounting. The future research policy suggested by the review is the following three points. Firstly, it is to conduct research that is not conducted in the management accounting research of SMEs in Japan, such as a time-course study. Secondly, it is to advance the knowledge gained from qualitative research methods and field surveys to theorization. Thirdly, it was shown that there is a need to clarify the impact on the performance of adopting individual management accounting systems.
