Download or read book Japanese Accounting written by Kyōjirō Someya and published by Oxford University Press. This book was released on 1996 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Much attenton has been given to Japanese business, but this has mainly focused on management practices, production systems and manufacturing, and the business system. Very little has been written about Japanese accounting. In this new work, Kyojiro Someya, a former president of the Japanese Accounting Association and now Director of the Japan Accounting Research Institute, presents an overview of developments under three main headings: Japanese Accounting History, Problems in Financial Accounting Theory, and Cash Flow Accounting.
Download or read book The Japanese Style of Business Accounting written by Shyam Sunder and published by Praeger. This book was released on 1999-12-30 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: A description of the unique aspects of Japanese business accounting, both in theory and practice. It covers methods, data, theory and comparisons, including the influence of Marxian theory and a direct comparison of Japanese and US market factors
Download or read book History of Management Accounting in Japan written by Hiroshi Okano and published by Emerald Group Publishing. This book was released on 2015-10-01 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 it not only emphasizes the management of entities, such as JIT, and kaizen activities both in the company but also suppliers.
Download or read book Accounting Regulation in Japan written by Masatsugu Sanada and published by Routledge. This book was released on 2019-09-18 with total page 143 pages. Available in PDF, EPUB and Kindle. Book excerpt: Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation. The authors demonstrate that delegation of the authority for accounting standard setting to the private sector in Japan is incomplete, and thus, the role of the public sector remains important. In the discussion about IFRS implementation in Japan, the movement in the United States, industry opinions, and ideological conflict between fair value versus historical cost play important roles. These elements combined led to the ambiguous coexistence of four sets of accounting standards in Japan. First, by using an explaining-outcome process-tracing method, the authors examine how these sets of standards occurred and explore the significance of each. Second, they deliver an explanation of this unique coexistence through the lens of theories of regulation. In doing so, they provide an overview of the history of the recent development of accounting regulation in Japan and offer an up-to-date response to current affairs or policy debates in Japan that have been rapidly changing. Providing a rare insight into accounting regulation in Japan, an IFRS non-application country, this concise text will be of great interest to researchers and advanced students in international accounting and accounting regulation.
Download or read book Accounting and Financial Reporting in Japan written by Frederick D. S. Choi and published by Van Nostrand Reinhold Company. This book was released on 1987 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Governance in Japan written by N. Demise and published by Springer Science & Business Media. This book was released on 2006-11-22 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the result of an international comparative study of corporate governance begun in 2002, and provides analysis of the issue as it applies to management, moral hazards, accounting practices, and the institutional investor from both a Japanese and a global perspective. The study presents a view of the company as an entity that not only maximizes profit for stockholders but that also has a social role to play in maintaining a sustainable society.
Download or read book Globalisatie en de Rol Van Financial Accounting Informatie in Japan written by Carien van Mourik and published by Rozenberg Publishers. This book was released on 2007 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Management Accounting written by A. Nishimura and published by Springer. This book was released on 2003-01-10 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines present management accounting issues in the light of Japanese experiences. This is particularly important in the study of management accounting since Japanese management not only learnt from the West but also grew out of it. The book describes the importance and meaning of feed forward management accounting, compares Asian and Japanese management accounting with the Western approach and examines the philosophy behind them. It ends by looking into the future of management accounting science.
Download or read book International Management Accounting in Japan written by Kanji Miyamoto and published by World Scientific. This book was released on 2008 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the interests of globalization, many companies today are establishing theories and practices for international management accounting. This book discusses the current status of international management accounting in Japan through interviews with three major electronics companies. By tracing the history of the business expansion of the three companies, as well as their transition of strategies and accompanying organizational structure, key features and details of international management accounting are faithfully described. The book is divided into two parts. Part I describes general concepts of international management accounting in global companies, while Part II analyzes the experiences of three leading electronics companies ? Matsushita, Sharp and Sanyo ? in international management accounting. Written in a scholarly yet accessible manner, this book will benefit both academics and industry professionals practising in the field.
Download or read book Japanese Accounting written by Kyojiro Someya and published by . This book was released on 1997 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Management Accounting in Japan written by Kanji Miyamoto and published by World Scientific. This book was released on 2008 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the interests of globalization, many companies today are establishing theories and practices for international management accounting. This book discusses the current status of international management accounting in Japan through interviews with three major electronics companies. By tracing the history of the business expansion of the three companies, as well as their transition of strategies and accompanying organizational structure, key features and details of international management accounting are faithfully described. The book is divided into two parts. Part I describes general concepts of international management accounting in global companies, while Part II analyzes the experiences of three leading electronics companies OCo Matsushita, Sharp and Sanyo OCo in international management accounting. Written in a scholarly yet accessible manner, this book will benefit both academics and industry professionals practising in the field.
Download or read book Management Control Systems in Japan written by Takashi Shimizu and published by Taylor & Francis. This book was released on 2017-03-27 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the world's third-ranking economic power, Japan's style of management, such as the lifetime employment system, the seniority system, and an enterprise union, has been well studied. However, little else is known about the Japanese management control systems (MCSs) and management accounting systems, which are significantly different from other economic powers. This book sheds light on Japanese MCSs and the differences with those of the United States, illustrated with examples from Mitsubishi Electric, Kao, and more. This book aids not only researchers in management accounting, but also provides more useful insight for international investors and management accountants that can prove useful in business management.
Download or read book Institutional Change and Performativity written by Noriaki Okamoto and published by Springer Nature. This book was released on with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Japanese Management Accounting Today written by Yasuhiro Monden and published by World Scientific. This book was released on 2007 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates how different types of Japanese management systems are able to motivate stakeholders, including employees, top management, stockholders, customers and transaction partners, to participate actively in the organizational behavior that improves business performance. The various systems motivating stakeholders are examined in five sections: Strategy and Business Restructuring for Enhancing the Business Value; Management Control Systems and Budgeting; Cost Management; Management Accounting for Supply Chain and Shared Services; and Process Management. Sample Chapter(s). Part 1:1: How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring (671 KB). Contents: Strategy and Business Restructuring to Enhancing Business Value: How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring (Y Monden & Y Monden); Changes in the Concept of Capital and Their Effects on Economic Profit in Japan (S Hiraoka); Management Control Systems and Budgeting: Analysis of the Influence of Performance-Based Systems on Japanese Management Control (E Yokota); Questionnaire Survey on the International Financial Control Affecting the Responsibility Accounting of Overseas Subsidiaries (M Tomo); Cost Management: The Role of OC Hidden CostOCO in Cost Management (S Kon); Target Costing Brings Another Competitive Edge: Creation of Capacity Surplus through Information Capital Readiness by IT (Y Ogushi); Management Accounting for Supply Chain and Shared Services: Allocation of Joint Profit among Supply Chain Companies: Application of Core Theory (M Imabayashi); Characteristics of Japanese Shared Service Centers (T Sonoda); Process Management: Chain Effect among Objectives under Management by Objectives (N Ogura & S Nibuya); The Framework of Business Process Management and Dell Computers (G Lee & N Yamaguchi); and other papers. Readership: University students, researchers, and professionals and practitioners in business and management fields."
Download or read book The Joint Venture in Japan written by T. W. M. Teraoka and published by . This book was released on 1971 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting in Japan written by Kōzō Iwanabe and published by Chaire des sciences comptables, École des hautes études commerciales. This book was released on 1990 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Japanese Management Accounting written by Yasuhiro Monden and published by . This book was released on 1989 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt: Some of Japan's foremost management accounting researchers describe the strategic and practical approaches the Japanese take toward management and manufacturing, providing a cross-section of management accounting practices developed by Japanese companies, large and small. Case studies and illustrations provide for comparison to US practices. Annotation copyrighted by Book News, Inc., Portland, OR
