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History of Management Accounting in Japan: Institutional & Cultural Significance of Accounting (Studies in the Development of Accounting Thought)

History of Management Accounting in Japan: Institutional & Cultural Significance of Accounting (Studies in the Development of Accounting Thought)

ISBN: 9781785604690
Publisher: Emerald Group Publishing Limited
Publication Date: 2015-10-12
Number of pages: 208
Any used item that originally included an accessory such as an access code, one time use worksheet, cd or dvd, or other one time use accessories may not be guaranteed to be included or valid. By purchasing this item you acknowledge the above statement.
$121.06 $138.99

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 focuses 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.

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