Exploratory Study on Management Accounting DX in Small- and Medium-Sized Enterprises:

Action Research at BUSYU INDUSTRY CO., LTD. on Implementation of the “Just-in-Time Profit and Loss Statement”

Abstract

This study examines the case of the “Just-in-Time Profit and Loss Statement（JIT-PL）,” which enables timely comparison between “field-generated accounting figures,” derived from real-time data from Company B's Sheet Metal Process operations（a prior study）, and the “departmental profit and loss figures” used as financial metrics. Practitioners and researchers collaborated to clarify the accounting significance of the JIT-PL, while exploring the potential effectiveness for management accounting digital transformation（DX）for small- and medium-sized enterprises.