Okayama Economic Review
Published by the Economic Association of Okayama University

会計的コントロール論省察~現代管理会計の桎梏~

Abstract
This Note focuses on Management Control Systems and Accounting Control Function. The assertions and reputations rely on capacity problems are crucial point of views around the control function. Whenever discussing the modern management accounting theory, the management control system are based as platform theory. But more careful analysis and regards on control function are needed for building up modern management accounting theory.
Note
研究ノート (Notes)
ISSN
0386-3069
NCID
AN00032897