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

Kohei Arai

Chapter 3 in Integrated Power of Management Control Systems in Japan, 2025, pp 51-66 from World Scientific Publishing Co. Pte. Ltd.

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).

Keywords: Japanese Organizations; Management Control; Innovation; Gender; SDGs; Non-Profit Organizations (search for similar items in EconPapers)
JEL-codes: L1 L2 M1 (search for similar items in EconPapers)
Date: 2025
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