The role and experience of management accountants

2023 Fiscal Year Final Research Report

• Project/Area Number: 20K02019
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Nihon University
• Principal Investigator: FUJINO Masafumi 日本大学, 経済学部, 教授 (60361862)
• Project Period (FY): 2020-04-01 – 2024-03-31
• Keywords: 管理会計担当者 / 管理会計システムの開発 / 人材育成 / 事例研究 / アクションリサーチ

Outline of Final Research Achievements

In this study, we carried out two projects: one was to consider the skill building of management accountants using Company A, a restaurant business, as a research site; and the other was to explore the conversion of on-site experience into accounting knowledge by external accounting experts.
In Company A's project, it was found that young accounting staff acquired the skills required of management accountants through their experience of being involved in the process of developing performance indicators. In the accounting experts' project, it was found that the accounting experts took an approach of eliciting management goals, management issues, and action plans from managers, executives, and employees using tools (a combination of management accounting systems such as BSC and SWOT analysis) developed based on on-site knowledge they gained from management support.

Free Research Field

会計学

Academic Significance and Societal Importance of the Research Achievements

管理会計担当者の役割に関する国際的な研究成果を踏まえて、日本でも管理会計担当者に求められる役割に目を向けなければならない。社内での管理会計担当者の育成を重視してきた日本企業の実務には、このグローバルな研究課題に固有の貢献を引き出せる研究機会が潜んでいると考えられる。
本研究では、実務から新しい知見を得るためのアプローチの一つとして，介入型アクションリサーチを検討した。このアプローチは、フィールドでの課題に取り組むemic な視点と、理論的な貢献につなげるetic な視点を行ったり来たりするのが特徴である。研究者には，柔軟な思考と建設的な姿勢をもってフィールドを立ち回ることが求められる。