A History of Japanese Management Accounting

Hiroshi Okano, Tomohide Suzuki

Research output: Chapter in Book/Report/Conference proceedingChapter

11 Citations (Scopus)

Abstract

Since the 1980s, the term "Japanese management accounting" has attracted serious attention, not in the least because of Japanese companies' international competitiveness. However, the term is often used without defining its exact referent. What is Japanese management accounting? Where does it come from? Are there any defining characteristics that make it "Japanese," which enhance Japanese companies' international competitiveness? Is Japanese management accounting particularly socially and culturally determined, and therefore, rarely applicable in foreign companies? After examining the evolution of Japanese management accounting, from the mid-nineteenth century to the year 2000, this chapter addresses the aforementioned questions from historical perspectives.

Original languageEnglish
Title of host publicationHandbooks of Management Accounting Research
Pages1119-1137
Number of pages19
Volume2
DOIs
Publication statusPublished - 2006
Externally publishedYes

Publication series

NameHandbooks of Management Accounting Research
Volume2
ISSN (Print)1751-3243

Fingerprint

Japanese management
Management accounting
International competitiveness
Historical perspective

ASJC Scopus subject areas

  • Accounting

Cite this

Okano, H., & Suzuki, T. (2006). A History of Japanese Management Accounting. In Handbooks of Management Accounting Research (Vol. 2, pp. 1119-1137). (Handbooks of Management Accounting Research; Vol. 2). https://doi.org/10.1016/S1751-3243(06)02024-4

A History of Japanese Management Accounting. / Okano, Hiroshi; Suzuki, Tomohide.

Handbooks of Management Accounting Research. Vol. 2 2006. p. 1119-1137 (Handbooks of Management Accounting Research; Vol. 2).

Research output: Chapter in Book/Report/Conference proceedingChapter

Okano, H & Suzuki, T 2006, A History of Japanese Management Accounting. in Handbooks of Management Accounting Research. vol. 2, Handbooks of Management Accounting Research, vol. 2, pp. 1119-1137. https://doi.org/10.1016/S1751-3243(06)02024-4
Okano H, Suzuki T. A History of Japanese Management Accounting. In Handbooks of Management Accounting Research. Vol. 2. 2006. p. 1119-1137. (Handbooks of Management Accounting Research). https://doi.org/10.1016/S1751-3243(06)02024-4
Okano, Hiroshi ; Suzuki, Tomohide. / A History of Japanese Management Accounting. Handbooks of Management Accounting Research. Vol. 2 2006. pp. 1119-1137 (Handbooks of Management Accounting Research).
@inbook{602027cf3f5c48d4a1c41aefc44fc718,
title = "A History of Japanese Management Accounting",
abstract = "Since the 1980s, the term {"}Japanese management accounting{"} has attracted serious attention, not in the least because of Japanese companies' international competitiveness. However, the term is often used without defining its exact referent. What is Japanese management accounting? Where does it come from? Are there any defining characteristics that make it {"}Japanese,{"} which enhance Japanese companies' international competitiveness? Is Japanese management accounting particularly socially and culturally determined, and therefore, rarely applicable in foreign companies? After examining the evolution of Japanese management accounting, from the mid-nineteenth century to the year 2000, this chapter addresses the aforementioned questions from historical perspectives.",
author = "Hiroshi Okano and Tomohide Suzuki",
year = "2006",
doi = "10.1016/S1751-3243(06)02024-4",
language = "English",
isbn = "9780080447544",
volume = "2",
series = "Handbooks of Management Accounting Research",
pages = "1119--1137",
booktitle = "Handbooks of Management Accounting Research",

}

TY - CHAP

T1 - A History of Japanese Management Accounting

AU - Okano, Hiroshi

AU - Suzuki, Tomohide

PY - 2006

Y1 - 2006

N2 - Since the 1980s, the term "Japanese management accounting" has attracted serious attention, not in the least because of Japanese companies' international competitiveness. However, the term is often used without defining its exact referent. What is Japanese management accounting? Where does it come from? Are there any defining characteristics that make it "Japanese," which enhance Japanese companies' international competitiveness? Is Japanese management accounting particularly socially and culturally determined, and therefore, rarely applicable in foreign companies? After examining the evolution of Japanese management accounting, from the mid-nineteenth century to the year 2000, this chapter addresses the aforementioned questions from historical perspectives.

AB - Since the 1980s, the term "Japanese management accounting" has attracted serious attention, not in the least because of Japanese companies' international competitiveness. However, the term is often used without defining its exact referent. What is Japanese management accounting? Where does it come from? Are there any defining characteristics that make it "Japanese," which enhance Japanese companies' international competitiveness? Is Japanese management accounting particularly socially and culturally determined, and therefore, rarely applicable in foreign companies? After examining the evolution of Japanese management accounting, from the mid-nineteenth century to the year 2000, this chapter addresses the aforementioned questions from historical perspectives.

UR - http://www.scopus.com/inward/record.url?scp=38949158565&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=38949158565&partnerID=8YFLogxK

U2 - 10.1016/S1751-3243(06)02024-4

DO - 10.1016/S1751-3243(06)02024-4

M3 - Chapter

SN - 9780080447544

VL - 2

T3 - Handbooks of Management Accounting Research

SP - 1119

EP - 1137

BT - Handbooks of Management Accounting Research

ER -