A vision of clinical accounting theory: creating professional accounting knowledge that connects science with practice

• Project/Area Number: 24653104
• Research Category: Grant-in-Aid for Challenging Exploratory Research
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Kyoto University
• Principal Investigator: SAWABE Norio 京都大学, 経営学研究科, 教授 (80278481)
• Project Period (FY): 2012-04-01 – 2015-03-31
• Project Status: Completed (Fiscal Year 2014)
• Budget Amount: ¥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)
• 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

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.

Research Products

• [Journal Article] 管理会計は財務業績を改善するか？ (2015)
  • Author(s): 澤邉紀生・吉永茂・市原勇一
  • Journal Title: 企業会計 Volume: 67 Pages: 1-18
  • Acknowledgement Compliant
• [Journal Article] 「管理会計の理論」構築におけるアクションリサーチの意義 (2014)
  • Author(s): 澤邉紀生
  • Journal Title: 管理会計学 Volume: 22 Pages: 3-14
  • NAID: 110009833445
  • Acknowledgement Compliant
• [Journal Article] 勘定と感情：会計実践における目的志向性と感情性 (2013)
  • Author(s): 澤邉紀生
  • Journal Title: 日本情報経営学会誌 Volume: 第33巻第4号 Pages: 19-30
  • Peer Reviewed
• [Journal Article] 臨床会計学の構想 (2013)
  • Author(s): 澤邉紀生
  • Journal Title: 原価計算研究 Volume: 37（1） Pages: 16-28
  • NAID: 110009661435
  • Peer Reviewed
• [Presentation] 管理会計研究におけるアクションリサーチ (2013)
  • Author(s): 澤邉紀生
  • Organizer: 日本管理会計学会全国大会
  • Place of Presentation: 立命館大学琵琶湖草津キャンパス
• [Presentation] 臨床会計学の構想 (2012)
  • Author(s): 澤邉紀生
  • Organizer: 原価計算学会全国大会
  • Place of Presentation: 横浜国立大学
• [Presentation] accounting and emotion (2012)
  • Author(s): 澤邉紀生
  • Organizer: European Accounting Association Annual Congress
  • Place of Presentation: University of Ljubllana, Slovenia
• [Presentation] 臨床会計学の萌芽
  • Author(s): 澤邉紀生
  • Organizer: 第33回日本公認会計士協会研究大会
  • Place of Presentation: ホテル日航熊本