Abstract
In 2020, I investigated the management accounting and cost accounting of Japanese companies through questionnaires and interviews. I was able to get answers to the questionnaire from 155 companies listed on the Tokyo Stock Exchange.
As a result of the survey, no dramatic changes in management accounting / cost accounting could be found, but some companies started management accounting / cost accounting using ICT, such as the utilization of marketing data. However, a new framework is needed to advance the transformation of management accounting and cost accounting by utilizing ICT. And if the framework can be compulsorily applied to Japanese companies, it will contribute to increasing the competitiveness of Japanese companies.
