The research on management accounting practice in broader context

在本研究中，我们采用了管理控制包方法，并打算将这一框架应用于日本的管理会计实践，以便在更广泛的背景下分析日本的管理会计。管理控制包包括会计控制手段和非财务控制手段。两者紧密相连，共同努力。传统的研究者如Anthony（1965）只关注会计控制手段，而忽略了会计与其他控制手段之间的重要关系。我们试图了解日本管理会计实践的现实并将变革机制理论化。传统上，管理控制的研究主要集中在管理会计等形式控制手段上。这种方法不再有效。近年来，一些研究强调控制包的方法，发表。基于这种管理控制包的观点，我们研究了管理会计应该是什么。

In this research, we adapted management control package approach and intended to apply this framework to Japanese practice of management accounting in order to analyze Japanese management accounting in broader context. Management control package contains both acconting control dvices and non-financial control devices. Both are linked closely and worked together. Traditional researchers such as Anthony(1965) focused only on accounting control devices and ignored important relationship between acconting and others. We tried to comprehend the realities of Japanese management accounting practices and theorize the change mechanism. Traditionally, research of management control focused on the formal control devices such as management accounting. That approach is no longer productive. Recently, a number of researches which emphasized the control package approach, was published. Relying on that management control package viewpoint, we investigate what management accounting should be.