Contemporary Management Control Research in Japan

―A Bibliographic Study―

Abstract

This study aims to describe the status of contemporary management control research in Japan, focusing on research that mentions Japanese business practices explicitly in individual papers. To do so, we investigate management control papers published in major Japanese accounting journals from 2011 to 2015 by applying the bibliographic study methods. Specifically, we examine research objectives (Japanese particularities, areas, industries, organizations, and management accounting tools) and approaches (research methods and theories) to identify the properties of current management control literature in Japan.