out in Japan, our findings revealed two clusters with a particularly high level of support for traditional management …Japan is going through a transformation, yet it is difficult to judge which model should be chosen as a direction to go … support is needed for major reform attempts. The focus of this paper is to shed light on how society in Japan is divided when …

understanding and explanation of management accounting change process experienced within organizations. Such a framework will … perspectives on change management theories with regard to change management processes that consider the ways in which management …