A History of Japanese Management Accounting

Hiroshi Okano, Tomohide Suzuki

研究成果: Chapter

12 引用 (Scopus)

抜粋

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.

元の言語English
ホスト出版物のタイトルHandbooks of Management Accounting Research
ページ1119-1137
ページ数19
2
DOI
出版物ステータスPublished - 2006
外部発表Yes

出版物シリーズ

名前Handbooks of Management Accounting Research
2
ISSN(印刷物)1751-3243

    フィンガープリント

ASJC Scopus subject areas

  • Accounting

これを引用

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