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| Author: | McMann, P. Nanni, A. Jr. |
| Title: | Means versus ends: a review of the literature on Japanese management accounting |
| Journal: | Management Accounting Research
1995 : DEC, VOL. 6:4, p. 313-346 |
| Index terms: | JAPAN LITERATURE MANAGEMENT ACCOUNTING |
| Language: | eng |
| Abstract: | As an introduction to the topic of Japanese management accounting, the authors provide here a review of the literature and an attempt to categorize what has been written previously on the subject. One obvious characteristic that emerged during this review is that Japanese management accounting is designed to operate in a "Japanese setting", not a Western one. Much of the literature on Japanese methods recognizes some aspects of that setting when describing the techniques. During the review process several related clusters of recurring practices surfaced. |
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