A Sketch on Accounting Control ～ From the Standpoint of Management Accounting Theory ～

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.

研究ノート (Notes)