The management accounting research has not yet integrated the results of the quantitative studies based on self-determination theory (SDT)．This study reviews quantitative studies using SDT in the field of management accounting research, based on the relationships between the six mini-theories in SDT. We propose the current state of research and new agenda for future research.

This study clarified the process where “uniform system”, which is an institution external to the organization, changes the budgeting practices of Japanese hotels through the analysis of case studies of two Japanese hotels. The results of the analysis suggest that the cause of conflicts (or lack thereof) in the change process lies in “situated rationalities”, and that it is possible to take measures to prevent such conflicts from occurring.

This study advocates a new model of CVP analysis that considers cost stickiness. Additionally, this study applies the proposed model to actual firm data and compare it with the standard model of CVP analysis and the model of CVP analysis that considers cost stickiness proposed by Banker et al. (2013) to clarify the characteristics of earnings forecasts derived from the proposed model.

This paper analyzed the results of a questionnaire survey conducted on companies listed on the First Section of the Tokyo Stock Exchange. It aimed to clarify the characteristics of the use and design of management by objectives (MBO), that highlights two different management control purposes. The results showed that, the higher the emphasis on MBO’s strategy sharing purpose, the more transparent the targets were. Furthermore, the relationship between the two was partially mediated by emphasizing budget achievements. By contrast, the higher the emphasis on MBO’s personnel control purpose, the higher the degree of reward link.

This paper analyzes the impact of the relationship between bonuses and performance on the effect of amoeba management through a questionnaire survey. The result shows that the interaction between amoeba management and philosophy had a positive（negative）effect on work engagement in the group with higher（lower）perception that “bonuses reflect performance”.