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 208 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 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 Management Accounting Research in Japan written by Susumu Ueno and published by . This book was released on 2014 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper describes the evolution, current status and way forward of management accounting research in Japan. In this study, Japanese management accounting research published in the past three decades are investigated according to research topics, research settings, research theories, research methods and primary data analysis techniques. The investigation provides not only a picture of the current status of Japanese management accounting research but also the way to forward for research in the discipline. Although diversity of research topics and methods are clearly observed in Japan, more research that focuses on influences of changing income concepts and presentations in financial reporting on management accounting is expected. Increased collaborative management accounting research across disciplines and/or countries is also expected.

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 Management Accounting Change in Japan written by and published by . This book was released on 2013 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Management of Service Businesses in Japan written by Yasuhiro Monden and published by World Scientific. This book was released on 2013 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the service industry taking up the largest portion of its GDP, Japan has much to share in the area of managing service industry. This book explores and elucidates the unique management styles in non-manufacturing industries or service industries in contemporary Japan, both practically and theoretically through case studies. These specially selected cases are the management of the world No.1 convenience store chain of Seven-Eleven, the sales finance business and auto sales business of Toyota, application of TPS (Toyota Production System) to life insurance company, performance evaluation of local government, BSC (balance scorecard) in local government hospitals, cost and pricing policy of telecommunication company, Japanese-style OC hospitalityOCO in the retail industry, service level agreement (SLA) in IT and shared service companies, and ICT (Information & Communication Technology) applied to BPN (Business Process Network) of service industry.The analyses presented in this book were carefully laid out in regard to the business in general. It will be useful for business practitioners in service industry and beneficial to the scholars, students or general readers interested in this area.

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 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 Handbook of Management Accounting Research written by Christopher S. Chapman and published by Elsevier. This book was released on 2011-09-14 with total page 745 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume two of the Handbooks of Management Accounting Research consists of two groups of chapters. The first draw together research that has focussed on particular management accounting practices. The second set synthesise contributions to the literature that have been focussed within particular organisational contexts. Volume two concludes with a review of research on how management accounting practice and research varies around the world. Special pricing available if purchased as a set with Volume 1. Documents the scholarly management accounting literature Publishing both in print, and online through Science Direct International in scope

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

Download or read book A History of Management Accounting written by Trevor Boyns and published by Routledge. This book was released on 2013 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: In The History of Cost and Management Accounting, two leading international scholars provide a comprehensive survey of the literature on costing and management accounting. This compelling guide covers the development of British accounting from the late 19th century to recent years, and offers a balanced review of changing theories and practices.

Download or read book The hidden History of Accounting in Japan written by Naoko Komori and published by . This book was released on 2006 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Oxford Handbook of Business History written by Geoffrey Jones and published by OUP Oxford. This book was released on 2008-01-25 with total page 736 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Handbook provides a state-of-the-art survey of research in business history. Business historians study the historical evolution of business systems, entrepreneurs and firms, as well as their interaction with their political, economic, and social environment. They address issues of central concern to researchers in management studies and business administration, as well as economics, sociology and political science, and to historians. They employ a range of qualitative and quantitative methodologies, but all share a belief in the importance of understanding change over time. The Oxford Handbook of Business History has brought together leading scholars to provide a comprehensive, critical, and interdisciplinary examination of business history, organized into four parts: Approaches and Debates; Forms of Business Organization; Functions of Enterprise; and Enterprise and Society. The Handbook shows that business history is a wide-ranging and dynamic area of study, generating compelling empirical data, which has sometimes confirmed and sometimes contested widely-held views in management and the social sciences. The Oxford Handbook of Business History is a key reference work for scholars and advanced students of Business History, and a fascinating resource for social scientists in general.

Download or read book Management Accounting For Healthcare written by Takami Matsuo and published by World Scientific. This book was released on 2022-01-18 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Japan has achieved the world's highest life-expectancy under a universal health coverage system. The purpose of this book is to discuss effective management accounting methods for solving various issues now faced by the healthcare system in Japan (low birth-rate and aging society, issues in medical public finance, issues attendant to advancements of healthcare services, etc.). This book is written by Japanese researchers who are active and at the forefront of management accounting research for healthcare, such as Takami Matsuo, Kazunori Ito, Yutaka Kato, and so on. This book shows the actual use of cost information, cost-management, and management-control methods for healthcare organizations in Japan, and examines how to adopt management accounting methods used by companies in healthcare management, which would be a useful reference for future healthcare management in countries that might face similar issues as Japan in the future.

Download or read book Routledge Handbook of Japanese Business and Management written by Parissa Haghirian and published by Routledge. This book was released on 2016-01-29 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Handbook of Japanese Business and Management provides a comprehensive overview of management and business processes and practices in Japanese companies. The contributors combine theoretical findings and research results with a practical and contemporary view on how corporations and firms are managed in Japan. The handbook is divided into eight sections covering: historical perspectives on Japanese management; structure and theory of the Japanese firm; the corporate environment in Japan; the Japanese work environment; the Japanese market; manufacturing and logistics; interaction and communication; the future of Japanese management. This book is an essential reference resource for students and scholars working on Japanese companies, the Japanese market-place, Japanese consumers, or management processes in the Japanese firm. The book also provides an interesting and informative read for managers who need to deepen their knowledge on Japanese business processes.

Download or read book The Routledge Companion to Accounting History written by John Richard Edwards and published by Routledge. This book was released on 2020-04-15 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.

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.