How does management accounting study contribute to business world?

Abstract

Making some new discoveries from the practices of management accounting may lead to the further development of management accounting theory through understanding, analyzing, and generalizing them. The study of Amoeba management in Kyocera is a good example of it. I have stated that the process of circulation between practice and research requires field observations or fact-finding surveys based on their results. In this paper, I will express my opinion on this point.