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The Adaption of Management Accounting Systems to Changing Market Conditions: Japanese Evidence
Author(s) -
Gietzmann Miles,
Inoue Shin'ichi
Publication year - 1991
Publication title -
british journal of management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.407
H-Index - 108
eISSN - 1467-8551
pISSN - 1045-3172
DOI - 10.1111/j.1467-8551.1991.tb00015.x
Subject(s) - management accounting , production (economics) , accounting , set (abstract data type) , business , path (computing) , accounting information system , industrial organization , economics , computer science , microeconomics , programming language
SUMMARY 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.