What Quantitative Analytical Techniques Bring to Management Accounting Research: Prospects and Implications

Abstract

This paper is a plenary session article on the unified theme of the 2025 Annual Conference of the Japan Management Accounting Association, entitled “What Quantitative Analytical Techniques Bring to Management Accounting Research: Prospects and Implications.” In this article, I explain the purpose of the unified theme, provide an overview of the papers presented by the three designated speakers, and then address common issues associated with “quantitative” methods.