Implementation Study of Management Accounting Systems

本研究旨在探讨管理会计导入过程研究的潜在研究领域、挑战及相关研究方法。本研究得出以下结论：1.现有文献中对管理会计引进过程的研究采用了管理信息系统引进研究的框架。因此，管理会计的导入过程研究需要提取管理信息系统框架中不包括的理论所特有的因素。独特的因素可以通过检查的理论为基础的系统，如ABC/ABM和平衡计分卡.卡普兰倡导的创新行动研究应纳入管理会计导入过程研究领域.对基于实践的系统的审查可以导致目前在管理会计中不存在的新理论。研究如何将目标成本法转移到国外或非营利组织是一个很好的例子。管理会计的引入过程研究需要营利组织和非营利组织的关注和合作，因为需要创新的管理会计理论。

The purpose of the present study is to discuss the potential research fields, challenges and relevant research methods regarding the introduction processes research of management accounting. The present study concludes :1. Extant literature of the introduction process research of management accounting has employed the framework of studies on the introduction of management information systems. Thus, the introduction process research of management accounting needs to extract factors unique to the theories that are not included in the framework of management information systems. The unique factors can be identified through examination of theory-based systems such as ABC/ABM and Balanced Scorecard.2. Innovation action research advocated by Kaplan should be included in the field of introduction process research of management accounting.3. Examination of the practice-based systems can lead to new theories that do not currently exist in management accounting. Studies investigating the transfer of target costing outside Japan or to not-for-profit organizations are good examples.4. Introduction process research of management accounting is should attract attention and cooperation from both for-profit and not-for-profit organizations because there is a need for innovative management accounting theories.