著者

奥 倫陽

出版者

日本経営実務研究学会

雑誌

経営実務研究 (ISSN:18805345)

巻号頁・発行日

vol.2019, no.14, pp.47-62, 2019 (Released:2021-02-06)

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In this paper, we studied about leadership on management accounting research in Japan by literature survey. We used two databases of CiNii and J-STAGE in the literature survey, and selected the papers with management accounting and leadership(both in Japanese) as keywords. The IPO(input-process-output) model was applied in this paper to classify the research objects based on the selected 56 papers. As the result, we classified the selected papers into three types: (1)leadership as input, (2)leadership as catalyst for management accounting systems, and (3)leadership as output.