Noguchi, Masayoshi; Boyns, Trevor - In: Accounting, Auditing & Accountability Journal 25 (2012) 3, pp. 416-451
, although subject to the need to provide budget statements to the government, the budget systems operated by special companies … purposes of control. By doing this within a context (special companies) and within a geographical space (Japan) which has not …Purpose – This paper aims to examine the role of the Japanese state in the development of budgets within “special …