Management and Accounting Practices in the U.S. and Japan: Comparative Survey Findings and Research Implications
In recent years, the success of Japanese firms in the global market has prompted efforts to understand the sources of their competitive advantage. It has been suggested that one such source is the Japanese firms' management accounting systems, and a number of articles have claimed that impor...
| Main Authors: | , , , |
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| Language: | en_US |
| Published: |
2002
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| Subjects: | |
| Online Access: | http://hdl.handle.net/1721.1/1433 |
| _version_ | 1826195001679282176 |
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| author | Chow, Chee Shields, Michael Nakagawa, Yu Kato, Yutaka |
| author_facet | Chow, Chee Shields, Michael Nakagawa, Yu Kato, Yutaka |
| author_sort | Chow, Chee |
| collection | MIT |
| description | In recent years, the success of Japanese firms in the global market has prompted efforts
to understand the sources of their competitive advantage. It has been suggested that one
such source is the Japanese firms' management accounting systems, and a number of
articles have claimed that important differences do exist between U.S. and Japanese firms
in this area. However, the claims have tended to be supported by anecdotal rather than
systematic, evidence. The objective of this article is to contribute further insights into
similarities and differences between U.S. and Japanese firms' management accounting
practice. Exhaustive search of published surveys in the U.S. and Japanese literatures
(much of which is in Japanese) provided the basis for U.S. - Japan comparisons on six
aspects of management accounting practices. In turn, these comparisons were used for
deriving implications for future research. Two major limitations of extant research and,
thus, directions for future research are identified. First, future research needs to go beyond
the simple use or non-use of techniques to investigate more detailed aspects of technique
use. Second, since management accounting is only one component of a firm's total
management system, attention also needs to be devoted to the organization's context,
process, and goals of a firm's management accoutning practices. |
| first_indexed | 2024-09-23T10:05:33Z |
| id | mit-1721.1/1433 |
| institution | Massachusetts Institute of Technology |
| language | en_US |
| last_indexed | 2024-09-23T10:05:33Z |
| publishDate | 2002 |
| record_format | dspace |
| spelling | mit-1721.1/14332019-04-11T09:46:35Z Management and Accounting Practices in the U.S. and Japan: Comparative Survey Findings and Research Implications Chow, Chee Shields, Michael Nakagawa, Yu Kato, Yutaka Japan management accounting practices In recent years, the success of Japanese firms in the global market has prompted efforts to understand the sources of their competitive advantage. It has been suggested that one such source is the Japanese firms' management accounting systems, and a number of articles have claimed that important differences do exist between U.S. and Japanese firms in this area. However, the claims have tended to be supported by anecdotal rather than systematic, evidence. The objective of this article is to contribute further insights into similarities and differences between U.S. and Japanese firms' management accounting practice. Exhaustive search of published surveys in the U.S. and Japanese literatures (much of which is in Japanese) provided the basis for U.S. - Japan comparisons on six aspects of management accounting practices. In turn, these comparisons were used for deriving implications for future research. Two major limitations of extant research and, thus, directions for future research are identified. First, future research needs to go beyond the simple use or non-use of techniques to investigate more detailed aspects of technique use. Second, since management accounting is only one component of a firm's total management system, attention also needs to be devoted to the organization's context, process, and goals of a firm's management accoutning practices. 2002-07-10T14:16:12Z 2002-07-10T14:16:12Z 1990-10-10 http://hdl.handle.net/1721.1/1433 en_US IMVP;138a 900277 bytes application/pdf application/pdf |
| spellingShingle | Japan management accounting practices Chow, Chee Shields, Michael Nakagawa, Yu Kato, Yutaka Management and Accounting Practices in the U.S. and Japan: Comparative Survey Findings and Research Implications |
| title | Management and Accounting Practices in the U.S. and Japan: Comparative Survey Findings and Research Implications |
| title_full | Management and Accounting Practices in the U.S. and Japan: Comparative Survey Findings and Research Implications |
| title_fullStr | Management and Accounting Practices in the U.S. and Japan: Comparative Survey Findings and Research Implications |
| title_full_unstemmed | Management and Accounting Practices in the U.S. and Japan: Comparative Survey Findings and Research Implications |
| title_short | Management and Accounting Practices in the U.S. and Japan: Comparative Survey Findings and Research Implications |
| title_sort | management and accounting practices in the u s and japan comparative survey findings and research implications |
| topic | Japan management accounting practices |
| url | http://hdl.handle.net/1721.1/1433 |
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