Takatera, Sadao; Yamamoto, Masahiro - In: Scandinavian Journal of Management 5 (1989) 4, pp. 235-250
We have had a spate of works on "Japanese Management" in the world, but very few on "Japanese Accounting". In this article it is made clear that the functioning of accounting is contingent on the culture in which the accounting systems are incorporated, and that in order to discuss this...