Management Accounting B

Numbering Code G-ECON31 6A572 SJ44 Year/Term 2021 ・ First semester
Number of Credits 2 Course Type Seminar
Target Year Target Student
Language Japanese Day/Period Fri.3・4
Instructor name SAWABE NORIO (Graduate School of Management Professor)
Outline and Purpose of the Course 管理会計領域における研究方法について、定性的研究方法の基礎的理解をはかることを目的としてこの授業は実施する。
Course Goals 管理会計の研究方法について、それぞれの研究方法の基本的性質を理解したうえで、研究目的に合致した研究方法を選択し、研究方法に応じた具体的な研究計画を立案できるようになることを目指す。
Schedule and Contents 1~2 管理会計研究における研究方法

3~6 管理会計研究におけるケーススタディ法の活用

7~10 管理会計研究における介入主義的研究

11~14 管理会計研究におけるリサーチデザイン
Evaluation Methods and Policy 平常点評価およびリサーチデザインに関するレポートに基づき総合的に評価する。
Course Requirements None
Study outside of Class (preparation and review) 指示した文献を事前に読んでおき、授業中での議論に参加することが重視される。
Textbooks Textbooks/References 下記文献を中心に講義は実施するが、必要に応じて追加修正を行う予定である。


Ahrens, T. & Dent, J. (1998) Accounting and organizations: realizing the richness of field research, Journal of Management Accounting Research, 10, 1-39.
Burrell, G. & Morgan, G. (1979) Sociological Paradigms and Organisational Analysis, Part I (p. 1-37).
Cooper, D.J. & Morgan, W. (2008) Case study research in accounting, Accounting Horizons, 22, 159-178

Hammersley, M. & Atkinson, P. (2007) Ethnography: Principles in practice. London: Routledge. Chapter 2.
Berg, B.L & Lune, H. (2012) Qualitative research methods for the social sciences, 8th International Edition (Pearson). Chapters 1, 2 and 10.

Alvesson, M. & Kärreman, D. (2007) Constructing Mystery: Empirical Matters in Theory Development, Academy of Management Review 32, 1265-1281
Kreiner, K. & Mouritsen, J. (2005) The Analytical Interview – Relevance beyond Reflexivity, in Tengblad, S., Solli, R. & Czarniawska (eds.) The Art of Science. Liber & Copenhagen Business School Press, Malmö, p.153-176.
Czarniawska, B. (2001) Is it possible to be a constructionist consultant? Management Learning, 32, 253-266

Hammersley, M. & Atkinson, P. (2007) Ethnography: Principles in practice. London: Routledge. Chapters 7 - 9.
Berg, B.L & Lune, H. (2008) Qualitative research methods for the social sciences, 8th International Edition (Pearson). Pp. 153-158; 238-249; Chapter 11 and 12.
Gioia, D. A., Corley, K. G., & Hamilton, A. L. (2013). Seeking qualitative rigor in inductive research: notes on the Gioia methodology. Organizational Research Methods, 16(1), 15-31.


Grey, C. & Sinclair, A. (2006) Writing differently. Organization, 13:3,443-453.
Lukka, K. & Modell, S. (2010) Validation in interpretive management accounting research. Accounting, Organizations and Society, 35:4, 462-477.
Suddaby, R. (2006) What grounded theory is not, Academy of Management Journal, 49,633-642.

Malina, M.A. & Selto, F. (2001) Communicating and controlling strategy: An empirical study of the effectiveness of the Balanced Scorecard, Journal of Management Accounting Research, 13, 47- 90.
Jordan, S. & Messner (2012) Enabling control and the problem of incomplete performance indicators, Accounting, Organizations and Society, 37, 544-564.
Preston, A. (1986) Interactions and arrangements in the process of informing, Accounting, Organizations and Society, 11, 521-40.
Wouters, M. & Wilderom, C. (2008) Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department Accounting, Organizations and Society, 33, 4–5, 488–516.

Hammersley, M. & Atkinson, P. (2007) Ethnography: Principles in practice. London: Routledge. Chapter 10.
Berg, B.L & Lune, H. (2012) Qualitative research methods for the social sciences, 8th International Edition (Pearson). Chapter 3 and 12.
Lukka, K. (2004) How do accounting research journals function? Reflections from the inside. In Humphrey, C. & Lee, B. (eds) The Real Life Guide to Accounting Research: A Behind-the-Scenes View of Using Qualitative Research Methods. Amsterdam: Elsevier, p.433-447.
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