A vision of clinical accounting theory: creating professional accounting knowledge that connects science with practice
| Project/Area Number |
24653104
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Kyoto University |
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Principal Investigator |
SAWABE Norio 京都大学, 経営学研究科, 教授 (80278481)
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2014: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2013: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2012: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Keywords | 臨床会計 / 臨床知 / 理論と実践 / 知識生態系 / 臨床会計学 / 会計実践 / 経営のPDCA / プロスコープ |
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| Outline of Final Research Achievements |
In order to facilitate interactive evolution of practice and theory in management accounting, a vision of "clinical accounting theory" is proposed. Clinical accounting theory deals with a class of knowledge that connects scientific knowledge with practical knowledge. Clinical accounting theory needs to address how scientific knowledge is linked with "idiosyncratic world" "bodily action" and "polysemy of things" through management accounting professionals. Clinical accounting theory should be developed in a knowledge ecosystem where various types of professionals and researchers organically contribute to the production and reproduction of management accounting knowledge.
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Report
(4 results)
Research Products
(8 results)
