A History of Japanese Management Accounting

Hiroshi Okano, Tomo Suzuki

研究成果: Chapter

14 被引用数 (Scopus)

抄録

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.

本文言語English
ホスト出版物のタイトルHandbooks of Management Accounting Research
編集者Christopher Chapman, Anthony Hopwood, Michael Shields
ページ1119-1137
ページ数19
DOI
出版ステータスPublished - 2006 12 1
外部発表はい

出版物シリーズ

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

ASJC Scopus subject areas

  • Accounting

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