Comparative studies of cost accounting practices in Japan and Germany / Shinsuke Wada and Peter Kajüter
This paper examines the characteristics of cost accounting in Japan and Germany and how it is embedded in the cultural, institutional and educational environment. The findings are based on an exploratory survey concerning cost accounting in medium-sized Japanese and German companies in the food and...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Accounting Research Institute (ARI)
2012
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/10812/1/Shinsuke%20WADA.pdf |
| _version_ | 1825733900128747520 |
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| author | Wada, Shinsuke Peter, Kajüter |
| author_facet | Wada, Shinsuke Peter, Kajüter |
| author_sort | Wada, Shinsuke |
| collection | UITM |
| description | This paper examines the characteristics of cost accounting in Japan and Germany and how it is embedded in the cultural, institutional and educational environment. The findings are based on an exploratory survey concerning cost accounting in medium-sized Japanese and German companies in the food and beverage, mechanical engineering as well as hospital sector. The main purpose of this project is to investigate the similarities and the differences of cost accounting practices in Japan and Germany. In particular, this paper describes the close relationships of cost accounting and cultural factors. The empirical results suggest that Japanese cost accountants are rather integrated into the Japanese management systems. Moreover, a gap between education and practice, and a diversity of career developments in the field of cost accounting are identified. |
| first_indexed | 2024-03-06T01:23:49Z |
| format | Article |
| id | oai:ir.uitm.edu.my:10812 |
| institution | Universiti Teknologi MARA |
| language | English |
| last_indexed | 2024-03-06T01:23:49Z |
| publishDate | 2012 |
| publisher | Accounting Research Institute (ARI) |
| record_format | dspace |
| spelling | oai:ir.uitm.edu.my:108122022-07-05T02:53:48Z https://ir.uitm.edu.my/id/eprint/10812/ Comparative studies of cost accounting practices in Japan and Germany / Shinsuke Wada and Peter Kajüter apmaj Wada, Shinsuke Peter, Kajüter Costs. Industrial costs Cost effectiveness This paper examines the characteristics of cost accounting in Japan and Germany and how it is embedded in the cultural, institutional and educational environment. The findings are based on an exploratory survey concerning cost accounting in medium-sized Japanese and German companies in the food and beverage, mechanical engineering as well as hospital sector. The main purpose of this project is to investigate the similarities and the differences of cost accounting practices in Japan and Germany. In particular, this paper describes the close relationships of cost accounting and cultural factors. The empirical results suggest that Japanese cost accountants are rather integrated into the Japanese management systems. Moreover, a gap between education and practice, and a diversity of career developments in the field of cost accounting are identified. Accounting Research Institute (ARI) 2012-06 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/10812/1/Shinsuke%20WADA.pdf Comparative studies of cost accounting practices in Japan and Germany / Shinsuke Wada and Peter Kajüter. (2012) Asia-Pacific Management Accounting Journal <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal/>, 7 (1). pp. 95-114. ISSN 1675-3194 https://apmaj.uitm.edu.my/index.php/archive |
| spellingShingle | Costs. Industrial costs Cost effectiveness Wada, Shinsuke Peter, Kajüter Comparative studies of cost accounting practices in Japan and Germany / Shinsuke Wada and Peter Kajüter |
| title | Comparative studies of cost accounting practices in Japan and Germany / Shinsuke Wada and Peter Kajüter |
| title_full | Comparative studies of cost accounting practices in Japan and Germany / Shinsuke Wada and Peter Kajüter |
| title_fullStr | Comparative studies of cost accounting practices in Japan and Germany / Shinsuke Wada and Peter Kajüter |
| title_full_unstemmed | Comparative studies of cost accounting practices in Japan and Germany / Shinsuke Wada and Peter Kajüter |
| title_short | Comparative studies of cost accounting practices in Japan and Germany / Shinsuke Wada and Peter Kajüter |
| title_sort | comparative studies of cost accounting practices in japan and germany shinsuke wada and peter kajuter |
| topic | Costs. Industrial costs Cost effectiveness |
| url | https://ir.uitm.edu.my/id/eprint/10812/1/Shinsuke%20WADA.pdf |
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