Japanese Management Accounting Research Articles

Japanese Management Accounting: An Overview of Current Methods and Practices

This paper provides scholars and practicing accountants a comprehensive and objective picture of current Japanese management accounting methods and practices. The picture is comprised of discussions of three fields related to specific aspects of organizations (corporate-level management methods and practices, front-line management accounting methods and practices and management accounting methods and practices at small and medium-sized enterprises), as well as the pervasive changes to all organizations due to information and communication technology (ICT) and disclosure rule changes.Firstly, we discuss the development and status of corporate-level management methods and practices used by large Japanese companies. Corporate-level management accounting methods and practices discussed include planning and budgeting, hoshin kanri, the balanced scorecard, performance management, and compensation management. Second, we move to topics of front-line management accounting methods and practices often observed in Japan. The topics include the relationship between management accounting and Cost Accounting Standards, JIT production and business continuity management (BCM) and quality control. Third, since a majority of companies in Japan are small and medium-sized enterprises (SMEs), we discuss current use of management accounting methods and practices at SMEs.In the past decades, management accounting practices in Japan have changed markedly by adapting to innovations in information and communication technology (ICT). More recently, revised disclosure rules also caused significant changes to Japanese management accounting practices. Thus, throughout this paper, we examine the impacts of ICT and new disclosure rules to Japanese management accounting practices.The knowledge and analysis in this study provide an insightful basis for the improvement and development of managerial accounting methods and practices.

Psychology Theory in Japanese Management Accounting Research : A Focus on Motivation Theory

Psychology Theory in Japanese Management Accounting Research : A Focus on Motivation Theory

Universality of Japanese Management Accounting:

Universality of Japanese Management Accounting:

Japanese Environmental Management Accounting : Development of Material Flow Cost Accounting

Japanese Environmental Management Accounting : Development of Material Flow Cost Accounting

A Theoretical Framework for Performance Evaluation Acceptance

The purpose of this paper is to discuss the performance evaluation acceptance. There are some suggestions that the acceptance of performance evaluation / measurement is one of the most important topics for Japanese management accounting research. The matter needs further study. Performance evaluation acceptance depends on employees' judgments about organizations' attempts to get employees to accept performance evaluation (e.g. participative budgeting) and performance evaluation systems. This paper reviews this theme in human resource management and behavioral management accounting study.

The Migration of a Government Trading Enterprise's Accounting System during Privatisation with reference to Japanese Management Accounting

This study examines the impact of privatisation upon the accounting system of a large government trading enterprise, with particular emphasis on the capital budgeting system. A case study of a major Malaysian enterprise before and after its privatisation revealed substantial improvement of the accounting system, particularly the component of budgeting. However, several difficulties continued to be faced by the accounting department of this enterprise. For example, although accounting emerged as “visible” in the organisation, its function was confined to narrow procedural aspects of budgeting, accountability and performance appraisal. The accounting department was also seen unable to penetrate into the “values” of non‐accountant managers and professionals, such as the engineers. The discussion of the findings in this paper are extended to a consideration of the potential for Malaysian companies undergoing organisational change to emulate Japanese management accounting systems approaches.

Speculations on barriers to the transference of Japanese management accounting

The Japanisation of British industry has been much debated. This paper speculates on the role of the UK management accountant as a barrier to the adoption of Japanese management accounting techniques, highlighting professional and cultural differences which could make UK management accountants reluctant converts to Japanisation. Such a reluctance in a key functional area might, in turn, hinder the importation of closely related Japanese production techniques, adversely affecting the competitiveness of UK manufacturing.

El costo objetivo en la nueva gestión integral de costos.

The target cost is one of the innovative techniques of Japanese management accounting , based on cost reduction during the entire product life-cycle management , considering it in the planning and product development. It is not a simple technique of calculation; among other procedures , you must gather complementary management tools. The corporate culture has a significant impact on the implementation of the new systems cost management , addressing in particular the impact of the implementation of the different cost target under prevailing management styles .

第21回ヨーロッパ会計学会年次大会に参加して: 日本的管理会計への関心

第21回ヨーロッパ会計学会年次大会に参加して: 日本的管理会計への関心

Means versus ends: a review of the literature on Japanese management accounting

As an introduction to the topic of Japanese management accounting, we 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 aspect of that setting when describing the techniques. During the review process, several related clusters of recurring practices surfaced. We have crystallized these clusters into five themes. They are: (1) examining work using the 'eyes' of the market; (2) focusing on the quality of work; (3) employing 'waste' as the measure of cost; (4) continually improving the way work is done, and (5) sharing knowledge through vertical and horizontal communication. It is our contention that the Japanese management accounting techniques described in the literature cannot be sensibly and effectively used in Western venues without an understanding of how the Japanese employ these particular management accounting techniques to pursue the multiple themes behind their use.

Controlling Software Development Costs

Identifies the magnitude and importance of the level of software development costs in a modern high‐technology manufacturing environment. Analyses the variety of cost control practices as evidenced in the English‐language journals. Develops a holistic feed‐forward control model using the Japanese management accounting technique of target costing. Examines the relevance of each technique in relation to its most cost‐effective role and predicts that target costing will be widely adopted in the near future.

Japanese management accounting practices and the effects of assembly and process automation

This paper identifies several important Japanese management accounting practices used in advanced Factory Automation (FA) manufacturing environments. The survey revealed that Japanese management accounting systems for product costing and inventory valuation did not employ newer or more innovative methods than western manufacturers use. Instead, the firms surveyed appear to have put their innovating effort into cost analysis for decision-making and cost control by use of unique management ‘accounting’ techniques such as target costing, ‘budget system’, and engineering/performance enhancement methods (for example, TQC, TPM, JIT, VE and ROS). The developments in these areas seem to be carefully integrated with and supporting of a wider array of strategic actions or systems (e.g., JIT, TQC, investment in plant and equipment). This combination of sophisticated planning coupled with straightforward, simple control systems depends on the ability of the employee to understand how his or her actions map into the strategic goals of the company. As a result, describing and communicating the organization's goals and strategies becomes the focus of management effort, not designing complex systems that reflect the idiosyncracies of markets and production processes.

Management Accounting Practices in the U.S. and Japan: Comparative Survey Findings and Research Implications*

Abstract.In recent years, the success of Japanese firms in the global market has prompted efforts to understand the sources of their competitive advantage. It has been suggested that one such source is the Japanese firms' management accounting systems, and a number of articles have claimed that important differences do exist between U.S. and Japanese firms in this area. However, these claims have tended to be supported by anecdotal, rather than systematic, evidence. The objective of this article is to contribute further insights into similarities and differences between U.S. and Japanese firms' management accounting practices. Exhaustive searches of published surveys in the U.S. and Japanese literatures (much of which is in Japanese) provided the basis for U.S.‐Japan comparisons on six aspects of management accounting practices. In turn, these comparisons were used for deriving implications for future research. Two major limitations of extant research and, thus, directions for future research are identified. First, future research needs to go beyond the simple use or non‐use of techniques to investigate more detailed aspects of technique use. Second, since management accounting is only one component of a firm's total management system, attention also needs to be devoted to the organizational context, process, and goals of a firm's management accounting practices.

JAPANESE URBAN MANAGEMENT ACCOUNTING

Problematic points of Japanese Urban Management Accounting have been reviewed on budgetary control, cost behavior analysis, program accountability, and social significance of administrative services. Policy‐making and organizational behavior of municipal offices are the second targets of this analytical work which deals with: management/accountability structure, policy settlement and policy evaluation. Finally, accountability of municipal offices for citizens is analysed for the preparation of governmental social accountability reports.