History of Management Accounting in Japan ― Institutional & Cultural Significance of Accounting

Offering case studies from Japanese companies, this work explains how the Japanese style of cost accounting differs from the Western approach and demonstrates how Japanese cost accounting is integrated with the Japanese approach to manufacturing. It identifies and describes the distinctive features of Japanese management accounting, such as genchi genbutsu, cross-functional management, and the emphasis on autonomy. The book also deals with historical features of Japanese management accounting and looks at cultural and institutional factors that have influenced the theory and practice of Japanese management accounting in various contexts, such as private enterprises and academic societies. Black and white process diagrams are included. Distributed in North America by Turpin Distribution. Annotation c2016 Ringgold, Inc., Portland, OR (protoview.com)