2013 Fiscal Year Final Research Report
Management accounting change as a knowledge creation process
| Project/Area Number |
23730455
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Osaka University of Economics |
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Principal Investigator |
ASADA Hirofumi 大阪経済大学, 情報社会学部, 准教授 (30580823)
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| Project Period (FY) |
2011 – 2013
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| Keywords | 管理会計変化 / ルーティン / 知識創造 / 制度 / クリエイティブ・ルーティン |
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| Research Abstract |
This research explores process of management accounting change from a view point of knowledge creation. By synthesizing Burns and Scapens' (2000) institutional framework and Nonaka's knowledge creation theory, I tried to explain the process of management accounting changes in some Japanese companies. The research show that the concept of 'creative routines'(Nonaka et al., 2008), which are often observed as continuous improvement routines in firms, is key to understand the process of changes in management accounting knowledge.
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