The contributions to critical accounting theory in Japan made by prominent academics in the 1930s and 1940s are … for the methodology of accounting theory in Japan. This methodology regards the mode of accounting as an organ that moves …

The current functions of both financial and management accounting in Japan are analysed. The critical views of the … capital ownership , and to pursue monopolist profits by intensifying labour process and by reducing manufacturing costs in the … first of these relations, and just‐in‐time production systems and other methods of reducing manufacturing costs are examined …

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 …

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

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

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

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 …