한국 관리회계학회의 실무적 연구동향에 대한 소고：「관리회계연구」를 분석대상으로

[Purpose]This study is aimed to examine the trends of field－oriented practical management accounting research carrying out for the past 17 years, focusing on 「Korean journal of management accounting research(KJMAR)」 and to make some suggestions for future research. [Methodology]This study collects a total of 212 papers from the first issue of the KJMAR (2001.6) to the 17th volume (2017.12) and analyzes these issues classified into the first stage (2001～2010) and the second stage (2011～2017). [Findings]First, the annual average published paper is increased from 11 in the first stage to 14 in the second stage. In addition, the number of participating researchers by year is also increased to 32.7 in the second stage comparing with 27.3 in the first stage. Second, in the characteristics of research behaviors, 158(74.5 percent) are collaborated with 2 or 3 authors. In research methodology, empirical studies and case studies are published 107(50.4%) and 48(22.6%), respectively. In methodological behaviors, empirical research methodology and case studies co－authored with 2 or 3 researchers are published 88(82.2%) and 33(68.8%), respectively. And out of the total 48 of the case studies, 23 were field workers, so－called industrial－academic cooperation, with a high participation rate of 47.9 percent. Finally, the analysis shows that, in current status of research topics, BSC 24(11.3%), asymmetrical behavior of cost 23(10.8%), agency problem 16(7.5%) are published as major interests. [Implications]This study shows that performances of research that have been jointly developed with current industry companies are the main stream of research topics that are deeply related to the field of practice in KJMAR comparing with other journals. And Korea Management Accounting Association has greatly contributed to the activation of field－based practical management accounting research and thus, the research topics, methodologies, and research forms have diversified.