Management accounting change in Japan / guest editors, Chris Akroyd and Yutaka Kato.

Format:

Book

Contributor:

Akroyd, Chris.

Kato, Yutaka.

Series:

Journal of Accounting & Organizational Change: Volume 9, Issue 4

Journal of accounting & organizational change, 1832-5912 ; volume 9, number 4

Language:

English

Subjects (All):

Accounting--Japan.

Accounting.

Organizational change--Japan.

Organizational change.

Physical Description:

1 online resource (119 pages) : illustrations.

Edition:

1st ed.

Place of Publication:

[Bingley, UK] : Emerald Insight, 2013.

Summary:

This special issue of the Journal of Accounting & Organizational Change seeks to contribute to the Japanese management accounting literature and to encourage more research which examines the changing conditions in which Japanese firms operate and the effect these conditions have on management accounting practice in Japan. The papers contained in this issue show how Japanese firms have/are changing their management accounting systems - not always successfully it should be noted - to meet the demands of economic and social conditions both within Japan and in relation to globalization.

Contents:

Cover

CONTENTS

Editorial advisory board

Guest editorial

The development of accounting calculations as chronological network effects

Using profit information for production management: evidence from Japanese factories

Transition of buyer-supplier relationships in Japan

A longitudinal case study of target cost management implementation at a shipbuilding company

Influence of fundraising infeasibility on accounting changes

Doctoral research abstract.

Notes:

Includes bibliographical references.

Description based on online resource; title from PDF title page (ebrary, viewed January 30, 2014).

Description based on publisher supplied metadata and other sources.

ISBN:

1-78350-550-8

OCLC:

868270799