Emerald Group Publishing
History of Management Accounting in Japan: Institutional & Cultural Significance of Accounting
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- Hiroshi Okano
- Emerald Group Publishing
- Hardcover
- 9781785604690
- 9.1 X 6.1 X 0.7 inches
- 1 pounds
- Business & Economics > Accounting - General
- English
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Book 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.
History of Management Accounting in Japan: Institutional & Cultural Significance of Accounting
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