This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to...

The aim of this paper is to understand how decision making processes within the EU comes to affect the structures for national policy making within the employment field. The paper addresses the question of how the process of writing new employment guidelines for the EES – European employment...

Most studies of the EU and its member-states are concerned with how processes of European integration hit the member-states. This article shifts emphasis from this top-down towards a bottom-up approach and asks whether and how differences in domestic institutional constellations shape the...

Management decision must be based on relevant costs (costs that allow for the best measures for business management), recognized by their forecasting characteristics which records hidden or opportunity costs, social costs and outsourced costs. Correctly predicted a profit is to build costs for...

The present research aims to investigate the manner in which the public sector accounting under transition from cash to accrual base can be accompanied by legislative stability and coherence, using the example of Romanian public sector. The importance of a clear and concise change process is one...