Theoretical and empirical study on the relationships between management philosophy and management accouting

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Mixed method approach where both qualitative and quantitative research methods are jointly deployed was taken to investigate the relationships between management philosophy and management accounting in Japanese companies. It was found that(1) management philosophy is reflected on the ways that management accounting system was designed and used,(2) members of organization are more likely to be motivated when management philosophy is more pervaded and when management accounting is more widely used, and(3) Japanese management accounting practices systematically incorporate management philosophy in variety of manners.