The book examines present management accounting issues in light of Japanese experiences and describes the importance and meaning of feed forward management accounting. Recognizing that Japanese management not only learned from the West, but also grew out of it, the book explores the underlying philosophy of Japanese management accounting, and compares it with other Asian and Western approaches.
Author(s): Akira Nishimura
Year: 2004
Language: English
Pages: 288
Cover......Page 1
Contents......Page 6
List of Tables and Figures......Page 9
Preface and Acknowledgements......Page 11
1.1 Introduction......Page 16
1.2 Japanese management accounting and feed forward control......Page 17
1.3 A comparative study of Japanese and Western management accounting......Page 19
1.4 Feed forward control and management accounting in general......Page 22
1.5 The comparative study of Asian management accounting and the impact of target costing on Asian management accounting......Page 24
2.1 Accounting and the control function......Page 26
2.2 The control functions of accounting and accountability......Page 28
2.3 Accountability and disclosure......Page 29
2.4 Controllability and accountability......Page 33
2.5 Conclusion......Page 35
3.1 The development of Japanese management accounting up to the 1970s......Page 38
3.2 The development of management accounting in the USA......Page 40
3.3 Characteristics of contemporary Japanese management accounting: cost and the just-in-time (JIT) system......Page 42
3.4 Comparison of US and Japanese management accounting practices......Page 46
3.5 Future aspects of management accounting development......Page 49
3.6 Conclusion......Page 50
4.1 Introduction......Page 52
4.2 The management accounting system in Japan and its differences from the American type of management accounting......Page 53
4.3 Horizontal organization and two-way management......Page 58
4.4 Horizontal two-way management and the Japanese social environment......Page 62
4.5 Nissan New Zealand and Japanization......Page 66
4.6 Conclusion......Page 69
5.2 Culture and management accounting......Page 71
5.3 Japanese management accounting and culture......Page 74
5.4 Transplanting of Japanese management in the West and in other Asian countries......Page 76
5.5 Transplanting of the management system and transfer cost......Page 78
5.6 Conclusion......Page 83
6.1 Introduction......Page 85
6.2 Development of management accounting and Japanese management accounting......Page 86
6.3 The present situation and the characteristics of management accounting in Asia......Page 91
6.4 The transfer of Japanese-style management accounting......Page 97
7.1 Introduction......Page 101
7.2 Japanese management organization and management accounting......Page 102
7.3 Management accounting in the Asian-Pacific Region and Japanese management accounting......Page 107
7.4 The integration of high quality and low cost in Southeast Asian countries......Page 110
7.5 Conclusion......Page 112
8.1 Cost design and target costing in Japan......Page 113
8.2 Investigations of practical cost design, or target costing in Japan......Page 115
8.3 Cost target and target cost......Page 117
8.4 Target costing in the Taiwanese Guorui Car Company......Page 121
8.5 Target costing in the Handan Steel Company, China......Page 123
8.6 Conclusion......Page 126
9.2 Fundamental problems in recent management accounting......Page 128
9.3 Concerns of today's management accounting......Page 131
9.4 New paradigm and management accounting......Page 133
9.5 Activity-based costing......Page 135
9.6 Cost design, or target costing......Page 138
9.7 Integrated cost accounting......Page 141
9.8 Analysis of cost reduction and feed forward......Page 148
9.9 Cost reduction analysis and accounts procedure......Page 150
9.10 Conclusion......Page 152
10.1 Introduction......Page 154
10.2 Strategy and accounting......Page 155
10.3 Strategy and feed forward control......Page 158
10.4 Preceding literature on strategic management accounting......Page 161
10.5 Target cost accounting and strategic management......Page 164
10.6 Conclusion......Page 171
11 Conclusion......Page 173
Notes......Page 178
Bibliography......Page 185
B......Page 194
D......Page 195
H......Page 196
J......Page 197
N......Page 198
S......Page 199
U......Page 200
Y......Page 201
