Further Details

Title: History of Management Accounting in Japan
Condition: New
Subtitle: Institutional & Cultural Significance of Accounting
EAN: 9781785604690
ISBN: 9781785604690
Publisher: Emerald Group Publishing Limited
Format: Hardback
Release Date: 10/01/2015
Description: 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, while paying attention to one aspect of accounting, i.e. "invisibility," it not only emphasizes the management of entities, such as JIT, cell-type production systems, other production control systems, and kaizen activities but also attempts to resolve "invisibility" as a part of upstream management through both "combined use" and "zurashi (displacement)" of target costing, kaizen costing and cost maintaining. Then it describes the process in which independent technology is formed as such features interrelate in Toyota and other Japanese companies. It focusses institutional and cultural significance of Japanese management accounting by the two perspectives, "Invisibility and Accounting: Archeology, Genealogy and Efficiency" and "Creativity and Cultural Editing to Link Person/Thing, Event and Memories." The history of Japanese management accounting from mid-19th century to 1960s is examined. Target costing practice and theoretical background at Toyota is also explained.
Language: English
Country/Region of Manufacture: GB
Item Height: 229mm
Item Length: 152mm
Item Width: 15mm
Author: Hiroshi Okano
Genre: Business & Finance
Book Series: Studies in the Development of Accounting Thought
Release Year: 2015

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