methods and practices often observed in Japan. The topics include the relationship between management accounting and Cost … companies in Japan are small and medium-sized enterprises (SMEs), we discuss current use of management accounting methods and … practices at SMEs.In the past decades, management accounting practices in Japan have changed markedly by adapting to innovations …

This paper examines the effect of accounting conservatism on firm-level investment during the 2007-2008 global … debt raising activity and stock performance. The evidence suggests that accounting conservatism reduces underinvestment in …

the socio-economy through standardized accounting (Part I). Nevertheless, July 1948 is regarded as the beginning of Japan …-controlled Accounting Committee and Accounting Law which were originally envisaged as the key to successful "Accountics": the management of …'s accounting revolution, as academic accountants accomplished a series of fundamental reforms.Part II examines the process through …

-economic management, rather than microeconomic or corporate financing, accelerated the implementation of standardized accounting in Japan …This is a case study of the dissemination of internationally standardized accounting to a nation where standardized … accounting was hitherto only loosely practised under domestic conditions. Soon after World War II, a growing interest in socio …

informativeness of accounting numbers in anticipation of employee negotiations to inform their employees of the firm's underlying … accounting practices. Specifically, using a large sample of Japanese firms operating in an environment where employee downsizing … power, suggesting that such an accounting practice by downsizing firms with strong employee bargaining power elicits …

creation theory of banking have coexisted. In this chapter, we apply accounting system dynamics modeling framework to … case study on the flow of funds accounts in Japan between 1980-2017. We found that money stock equals total domestic debts …