Opinions on digitalization in mangagement accounting -- Measuring digitalization in mangagement accounting -- Digital trends in mangagement accounting -- Evaluation options for business analytics in mangagement accounting -- Requirements for the profile of the digital mangagement accountant --...

Introduction: what are management control systems in Japanese companies? -- Management control systems: definitions and development -- Cost allocation system: ABC versus Japanese cost accounting innovation -- A challenge to better budgeting in Japanese companies -- Management in decentralized...