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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