the effect these conditions have on management accounting practice in Japan. The papers contained in this issue show how …This special issue of the Journal of Accounting & Organizational Change seeks to contribute to the Japanese management … accounting literature and to encourage more research which examines the changing conditions in which Japanese firms operate and …

management accounting system, corporate strategy, and organizational structure and managementIncludes case studies of three … accompanying organizational structure, management and management accounting. …Intro -- Contents -- Preface -- Part 1 INTERNATIONAL MANAGEMENT ACCOUNTING CONCEPTS -- Strategy and Organizational …

Capital in Relation to Economic Profit -- 3 The Impact of Lease Accounting upon Capital in Japan -- 4 The Procedure for … Research & Development Expenditures in Japan -- 5 Business Combination Accounting and Capital in Japan -- 5.1 Influence of … Legal and Accounting Rules Can Facilitate Business Group Restructuring Yasuhiro Monden & Yasuto Monden -- 1 Introduction …