HISTORY OF MANAGEMENT ACCOUNTING IN JAPAN by Hiroshi Okano ( 9781785604690 )

Item Details

Title:

HISTORY OF MANAGEMENT ACCOUNTING IN JAPAN
INSTITUTIONAL & CULTURAL SIGNIFICANCE OF ACCOUNTING

By:

Hiroshi Okano

Format:

Hardback

List price:

£100.99

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£90.89

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£10.10

ISBN 10:

1785604694

ISBN 13:

9781785604690

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Publisher:

EMERALD PUBLISHING LIMITED

Pub. date:

1 October, 2015

Series:

Studies in the Development of Accounting Thought 18

Pages:

208

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 it not only emphasizes the management of entities, such as JIT, and kaizen activities both in the company but also suppliers.

Synopsis:

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.

Publication:

Imprint:

Emerald Publishing Limited

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Returnable

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HISTORY OF MANAGEMENT ACCOUNTING IN JAPAN