现代管理会计在其发展过程中,始终存在着理论研究与实际应用相脱节的矛盾,从某种意义上讲,这种“脱节”正构成了管理会计发展的一种动因。关键在于如何链接脱节,以使动因转化为动力。案例研究的兴起为此提供了有效途径。案例研究从２０世纪８０年代开始,在美英等国引发了一场管 In the course of its development, modern management accounting always has the contradiction between theoretical research and practical application. In a sense, this kind of “disconnection” is just a kind of motivation for the development of management accounting. The key is how to link the disconnect, so that motivation into power. The rise of case studies provides an effective way to do this. Case studies started in the 1980s, triggering a stewardship in the United States and Britain