Practical Usefulness of Evidence Offered by Management Accounting Research

Abstract

Making decisions in management practice based on the findings of academic research is referred to as evidence-based management (EBMgt). Recently, EBMgt has been of interest to practitioners. Then, this paper discusses evidence offered by management accounting research from the perspective of its usefulness for EBMgt. Specifically, it is presented that useful evidence in practice is required to have two viewpoints: valid range and economic consequences, and the background and issues of these viewpoints are discussed. In addition, recent studies on sticky cost behavior are taken up as an example subject to investigate the practical concerns based on those viewpoints when applying the findings of such studies to EBMgt.