History of management accounting in Japan : institutional & cultural significance of accounting
著者
書誌事項
History of management accounting in Japan : institutional & cultural significance of accounting
(Studies in the development of accounting thought / Gary John Previts and Robert J. Bricker, series editors, v. 18)
Emerald Group Pub., 2015
- : hbk
大学図書館所蔵 全26件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references (p. 159-170) and index
内容説明・目次
内容説明
This book sheds light on the interpenetration process between practice and theory of "Japanese management accounting" by using historical methods. Japanese management accounting can be characterized by the fact that, while paying attention to one aspect of accounting, i.e. "invisibility," it not only emphasizes the management of entities, such as JIT, cell-type production systems, other production control systems, and kaizen activities but also attempts to resolve "invisibility" as a part of upstream management through both "combined use" and "zurashi (displacement)" of target costing, kaizen costing and cost maintaining. Then it describes the process in which independent technology is formed as such features interrelate in Toyota and other Japanese companies. It focusses institutional and cultural significance of Japanese management accounting by the two perspectives, "Invisibility and Accounting: Archeology, Genealogy and Efficiency" and "Creativity and Cultural Editing to Link Person/Thing, Event and Memories." The history of Japanese management accounting from mid-19th century to 1960s is examined. Target costing practice and theoretical background at Toyota is also explained.
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