Clinical Accounting Research is proposed to overcome the chasm between research and practice in management accounting domain. Clinical Accounting Research is aiming at establishing virtuous circle between research and practice. The key concept of clinical accounting research is clinical knowledge that connects scientific knowledge that is characterized by objective and universal, with practical knowledge that are characterized by subjective and idiosyncrasy. Distinctive features of, and expected contributions obtained from case study research approach based on Clinical Accounting Research are explained.

This paper discusses the perspectives and processes for finding research themes for integrating management accounting research with practice, looking back on our past trial processes. Based on what is necessary for researchers in management accounting to deal with practice, this paper considers how to find research themes that can be integrated with practice.

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.

In 2022, we conducted a questionnaire survey among the accounting managers of each hotel facility regarding the usage of management accounting, the impact of COVID-19 in the Japanese hotel industry, and the management’s responses. This paper reports the results of this questionnaire survey and provides materials for management accounting research in the hotel industry.