Management Accounting: Feed Forward and Asian Perspectives

ISBN-13: 9781403918680 / Angielski / Twarda / 2003 / 186 str.

Akira Nishimura

Opis

This book examines present management accounting issues in the light of Japanese experiences. This is particularly important in the study of management accounting since Japanese management not only learnt from the West but also grew out of it. The book describes the importance and meaning of feed forward management accounting, compares Asian and Japanese management accounting with the Western approach and examines the philosophy behind them. It ends by looking into the future of management accounting science.

Spis treści

Introduction Control Functions of Accounting and Management Accounting The Development of Management Accounting in Japan and the US: Comparison of Management Philosophy Developments in Japanese Management Accounting and their Impact on British and New Zealand Companies Transplanting Japanese Management Accounting and Cultural Relevance Asian Economic Growth and Management Accounting Japanese Management Accounting and its Effects on the Asia-Pacific Region Implications of Target Costing and its International Application Integrated Management Accounting and the Analysis of Cost Reduction Feed Forward Cost Accounting and Strategic Management Conclusion

O autorze

AKIRA NISHIMURA is Professor of Management Accounting at Kyushu Sangyou University and Emeritus Professor of Kyushu University, Japan. He was Vice President of the Japanese Association of Management Accounting, and has published numerous academic articles and books on the subject, including Accounting in the Asia-Pacific Region in 1997.