History of Management Accounting in Japan
Institutional & Cultural Significance of Accounting
- 208 pages
- English
- PDF
- Available on iOS & Android
History of Management Accounting in Japan
Institutional & Cultural Significance of Accounting
About This Book
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.
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Table of contents
- Front Cover
- History of Management Accounting in Japan: Institutional & Cultural Significance of Accounting
- Copyright page
- Contents
- Series Editor Foreword
- Preface
- List of figures
- List of tables
- List of Boxes
- Abbreviations
- Glossary (Japanese/English)
- Chapter 1 Cultural and Institutional Significance of Management Accounting
- Chapter 2 Invisibility and Accounting: Archeology, Genealogy, and Efficiency
- Chapter 3 Creativity and Cultural Editing to Link Person/Thing, Event, and Memories
- Chapter 4 Japanese Management Accounting: From Mid-19th Century to 1960s
- Chapter 5 History of Target Costing at Toyota Motor Corporation
- Chapter 6 Transferring Japanese Management and Accounting in Europe: Target Cost/Target Profit at Magneti Marelli S.p.A.
- Chapter 7 Japanese Management Accounting: From the Perspectives of Invisibility and Creativity
- Bibliography
- About the Author
- Index