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A Critical Examination of Accounting Regulation in Japan

Oguri, Takashi; Hara, Yoichi - In: Accounting, Auditing & Accountability Journal 3 (1990) 2

A critical overview is given of accounting regulation in Japan. The structure and functions of Japanese accounting … regulation are analysed, and the principal factors leading to Japan′s unique form of regulation are discussed. Problems in …

Persistent link: https://www.econbiz.de/10014641444

Postcard from Japan: a management accounting view

Hopper, Trevor - In: Accounting, Auditing & Accountability Journal 12 (1999) 1, pp. 58-69

The papers presented at the APIRA conference 1998, on management accounting change are discussed – Japanese cost management; management control system design; ethnographic case studies; and management accounting’s role in public sector transformation.

Persistent link: https://www.econbiz.de/10014641631

Interactions between Japanese and international accounting academics

Kokubu, Katsuhiko - In: Accounting, Auditing & Accountability Journal 12 (1999) 1, pp. 69-73

institutional perspectives, public sector accounting in Japan and international accounting issues. …

Persistent link: https://www.econbiz.de/10014641632

Japanese accounting profession in transition

Sakagami, Manabu; Yoshimi, Hiroshi; Okano, Hiroshi - In: Accounting, Auditing & Accountability Journal 12 (1999) 3, pp. 340-357

This study describes the history and present conditions of the accounting profession in Japan. In particular, the …

Persistent link: https://www.econbiz.de/10014641649

Managerial Accounting and the “New Managerial Ideas” – A Case Study of the Matsushita Electric Industrial Co. Ltd

Tai, Shuji - In: Accounting, Auditing & Accountability Journal 3 (1990) 2

The meaning of the “new managerial ideas” in Japan is analysed for their impact on corporate activities and society …

Persistent link: https://www.econbiz.de/10014642842

A Note on Corporate Social Disclosure in Japan

Yamagami, Tatsundo; Kokubu, Katsuhiko - In: Accounting, Auditing & Accountability Journal 4 (1991) 4

The purpose of this study is to investigate the practice of corporate social disclosure in Japan, which will not be … familiar to those outside Japan. After briefly presenting an analytical viewpoint of this subject, it explains the media of … corporate social disclosure in Japan and then investigates these disclosures according to the type of report and the type of …

Persistent link: https://www.econbiz.de/10014642846