Raison d’être of Management Accounting: Revisited

Abstract

In this paper, we summarize the outline of the special report “On Raison d’être of Management Accounting,” which was presented on August 27, 2021, at the 2021 Japan Society of Management Accounting Annual Meeting (organized by Nagasaki Prefectural University/Sasebo Campus (held remotely)). Contents of two papers (Kato 2020, 2021) and several academic presentations in recent years, are also examined. The important issues are discussed, for example, promoting “dialogue” with top management, senior management, and researchers in other fields, appealing the attractiveness of management accounting, and improving management accounting education.