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Configuration of Effective Management Accounting Systems in Manufacturing: An Exploration with QCA

In: INTEGRATED POWER OF MANAGEMENT CONTROL SYSTEMS IN JAPAN

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  • Kohei Arai

Abstract

Various cost accounting methods are widely recognized as key management accounting techniques in the manufacturing sector. These methods are expected to be highly effective when aligned with environmental factors, such as production systems. However, there has been little research on the compatibility between different production systems and cost accounting or management accounting systems, especially in terms of how they can be combined. Therefore, this study investigates the effective combinations of contextual factors, such as production systems, with cost accounting or management accounting systems using Qualitative Comparative Analysis (QCA).

Suggested Citation

  • Kohei Arai, 2025. "Configuration of Effective Management Accounting Systems in Manufacturing: An Exploration with QCA," World Scientific Book Chapters, in: Eri Yokota (ed.), INTEGRATED POWER OF MANAGEMENT CONTROL SYSTEMS IN JAPAN, chapter 3, pages 51-66, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811295652_0003
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    More about this item

    Keywords

    Japanese Organizations; Management Control; Innovation; Gender; SDGs; Non-Profit Organizations;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • L1 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance
    • L2 - Industrial Organization - - Firm Objectives, Organization, and Behavior

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