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＜departmental bulletin paper＞
The Recent Developments in Japanese Management Accounting and their Impact on British and New Zealand Companies
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| Abstract | Until now research on Japanese accounting has only tackled some general aspects of the Japanese management accounting system. The detailed aspects of this system and its basic framework have not been ...examined. The Japanese system is a horizontal two-way management in system as opposed to the vertical one-way system generally practiced in the West. Recently, the Japanese two-way management system has influenced the practice in some Western countries such as the UK and New Zealand. British firms such as Rists and Nissan New Zealand are currently applying the Japanese system. This paper introduces the Japanese system, mainly focusing on the reciprocal relationship between effectiveness and efficiency, and the bilateral organization of managers and workers in Japan. The recent'Japanisation'of management systems in New Zealand and the UK in particular is also examined. This influence has led these countries to develop the integrated two-way management system, in which high profitability is connected with a democratic organization.show more |
| Table of Contents | 1. Introduction 2. Management accounting system in Japan and its differences from the American type of management accounting 3. Horizontal organization and two-way management 4. Horizontal two-way management and social environment 5. Nissan New Zealand and Japanisation 6. Conclusion |
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| Created Date | 2021.10.07 |
| Modified Date | 2023.07.28 |