Management Accounting Change in Japan

This special issue of the Journal of Accounting & Organizational Change seeks to contribute to the Japanese management accounting literature and to encourage more research which examines the changing conditions in which Japanese firms operate and the effect these conditions have on management accounting practice in Japan. The papers contained in this issue show how Japanese firms have/are changing their management accounting systems - not always successfully it should be noted - to meet the demands of economic and social conditions both within Japan and in relation to globalization