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Management accounting : feed forward and Asian perspectives

Author: Akira Nishimura
Publisher: Houndmills, Balsingstoke, Hampshire ; New York : Palgrave Macmillan, 2003.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
"This book examines current 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  Read more...
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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Akira Nishimura
ISBN: 1403918686 9781403918680
OCLC Number: 52086367
Description: xiv, 186 pages : illustrations ; 22 cm
Contents: Japanese management accounting and feed forward control --
A comparative study of Japanese and Western management accounting --
Feed forward control and management accounting in general --
The comparative study of Asian management accounting and the impact of target costing on Asian management accounting --
The Control Functions of Accounting and Management Accounting --
Accounting and the control function --
The control functions of accounting and accountability --
Accountability and disclosure --
Controllability and accountability --
The Development and Future of Management Accounting in Japan and the USA: A Comparison of Management Philosophies --
The development of Japanese management accounting up to the 1970s --
The development of management accounting in the USA --
Characteristics of contemporary Japanese management accounting: cost and the just-in-time (JIT) system --
Comparison of US and Japanese management accounting practices --
Future aspects of management accounting development --
Developments in Japanese Management Accounting and their Impact on British and New Zealand Companies --
The management accounting system in Japan and its differences from the American type of management accounting --
Horizontal organization and two-way management --
Horizontal two-way management and the Japanese social environment --
Nissan New Zealand and Japanization --
Transplanting Japanese Management Accounting and Cultural Relevance --
Culture and management accounting --
Japanese management accounting and culture.
Responsibility: Akira Nishimura.
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Abstract:

This book examines present management accounting issues in the light of Japanese experiences. The book describes the importance and meaning of feed forward management accounting, compares Asian and  Read more...

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