Recent management accounting researches and current issues

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  • 管理会計研究の現状と課題
  • カンリ カイケイ ケンキュウ ノ ゲンジョウ ト カダイ

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Abstract

<p>The 2011 annual meeting of the JAMA (Japanese Association of Management Accounting) was conducted at Kansai University from October 8 to 10, 2011. The purposes of this article are to summarize three reports given under the key theme “Recent management accounting researches and current topics” and discussion, and to propose a direction of future researches and some research topics. Three research reports, which are presented following to this article in this issue, gave us clear briefing of recent researches on intangibles management, inter-organizational cost management, and management accounting in public organizations, and pointed some future perspectives on each topics.</p>

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