The Adaption of Management Accounting Systems to Changing Market Conditions: Japanese Evidence |
| |
Authors: | Miles Gietzmann Shin'ichi Inoue |
| |
Affiliation: | London School of Economics, Japan;Kagawa University, Japan |
| |
Abstract: | This paper considers how Japanese management accounting interfaces with the new production environments being implemented in Japan. A review of evidence on the relative importance of the set of management accounting and production engineering techniques is presented. On the basis of these results the paper presents tentative predictions about the evolutionary path of future management accounting in Japan. |
| |
Keywords: | |
|