History of management accounting in Japan : institutional & cultural significance of accounting / by Hiroshi Okano.

Format:

Book

Author/Creator:

Okano, Hiroshi, author.

Series:

Studies in the development of accounting thought ; Volume 18.

Studies in the Development of Accounting Thought, 1479-3504 ; Volume 18

Language:

English

Subjects (All):

Managerial accounting--Japan.

Managerial accounting.

Accounting--Japan--History.

Accounting.

Physical Description:

1 online resource (202 p.)

Edition:

First edition.

Place of Publication:

Bingley, England : Emerald, 2015.

Summary:

This book sheds light on the interpenetration process between practice and theory of "Japanese management accounting" by using historical methods. Japanese management accounting can be characterized by the fact that, while paying attention to one aspect of accounting, i.e. "invisibility, " it not only emphasizes the management of entities, such as JIT, cell-type production systems, other production control systems, and kaizen activities but also attempts to resolve "invisibility" as a part of upstream management through both "combined use" and "zurashi (displacement)" of target costing, kaizen costing and cost maintaining. Then it describes the process in which independent technology is formed as such features interrelate in Toyota and other Japanese companies. It focusses institutional and cultural significance of Japanese management accounting by the two perspectives, "Invisibility and Accounting: Archeology, Genealogy and Efficiency" and "Creativity and Cultural Editing to Link Person/Thing, Event and Memories." The history of Japanese management accounting from mid-19th century to 1960s is examined. Target costing practice and theoretical background at Toyota is also explained.

Contents:

Front Cover; History of Management Accounting in Japan: Institutional & Cultural Significance of Accounting; Copyright page; Contents; Series Editor Foreword; Preface; Notes; List of figures; List of tables; List of Boxes; Abbreviations; Glossary (Japanese/English); Chapter 1 Cultural and Institutional Significance of Management Accounting; 1.1. Introduction; 1.2. Multi-Layered Structure of Culture and Archetypes; 1.3. Controller and Management Accounting; 1.4. Global Governance and Space; 1.4.1. Types of Globalization: Transnational Strategy; 1.4.2. Global Integration and Cosmopolitanism

1.4.3. The Four Dimensions of Public Space and Global Governance1.5. Accounting in Action: Practice and Institutionalization; 1.5.1. New Institutionalism and Accounting Research; 1.5.2. Organizational Change and Accounting Change: Toward Institutional Change; 1.6. Conclusion: From History to Change; Notes; Chapter 2 Invisibility and Accounting: Archeology, Genealogy, and Efficiency; 2.1. Introduction; 2.2. Archaeology and Genealogy: M. Foucault's Theories on Historical Studies; 2.2.1. Essence and History; 2.2.2. Archaeology; 2.2.3. Genealogy; 2.3. M. Foucault and Management Accounting

2.4. Archaeology of Invisibility in Cost Accounting: H. Emerson's Viewpoints2.4.1. Efficiency and Task Control; 2.4.2. Standard Cost, Efficiency Cost, and Allotted Cost; 2.5. Conclusion; Notes; Chapter 3 Creativity and Cultural Editing to Link Person/Thing, Event, and Memories; 3.1. Introduction; 3.2. Creativity Platforms by Way of Cultural Editing; 3.2.1. Multilayered Structure and Archetypes (Hidden Forms) of Culture; 3.2.2. Range of Cultural Editing: The Act of Editing and Verbalization; 3.2.3. Patterns of Cultural Editing: Zurashi, Sashihiki and Reverse Mode

3.3. Syncretism, Complementation, and Decoupling3.4. Concluding Remarks: Creativity Based on Cultural Editing; Notes; Chapter 4 Japanese Management Accounting: From Mid-19th Century to 1960s; 4.1. Introduction: From mid-19th Century to World War II; 4.2. Early Development of Japanese Accounting: Yukichi Fukuzawa and After; 4.3. Scientific Management and Early Management Accounting; 4.4. Roles of Costing Standards under the War Regime; 4.5. TQC and Management Accounting during the Allied Occupation; 4.6. Controller, Budget Systems, and Standard Costing at Japanese Companies

4.7. Features of the Japanese Management System4.7.1. Cross-Functional Management and Policy Management; 4.7.2. Genchi and Genbutsu (3 Gen) principles; 4.7.3. Emphasis on Autonomy; 4.7.4. Built-in Quality and Costs, and Causal Management; 4.8. Conclusion; Notes; Chapter 5 History of Target Costing at Toyota Motor Corporation; 5.1. Introduction; 5.2. Developing Target Costing; 5.3. Theoretical Framework of Target Costing; 5.3.1. Definition; 5.3.2. Mechanism and Process of Target Costing at Toyota; 5.3.3. Target Costing Process: Examining the Outline of the Target Profit

5.4. Organizational Learning and Inter-Company Organization

Notes:

Description based upon print version of record.

Includes bibliographical references and index.

Description based on online resource; title from PDF title page (ebrary, viewed February 5, 2016).

ISBN:

9781785604683

1785604686