Asian economic growth and management accounting / Akira Nishimura
This study is intended to investigate Asian management accounting practices in relation to economic growth. In order to clarify the features of management accounting practices in Asian countries, the development of management accounting is divided into four stages which distinguishes the process by...
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| Format: | Article |
| Language: | English |
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Faculty of Accountancy & Accounting Research Institute (ARI)
2002
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| Online Access: | https://ir.uitm.edu.my/id/eprint/13694/1/AJ_AKIRA%20NISHIMURA%20MAR%2002.pdf |
| _version_ | 1796899875330195456 |
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| author | Nishimura, Akira |
| author_facet | Nishimura, Akira |
| author_sort | Nishimura, Akira |
| collection | UITM |
| description | This study is intended to investigate Asian management accounting practices in relation to economic growth. In order to clarify the features of management accounting practices in Asian countries, the development of management
accounting is divided into four stages which distinguishes the process by drifting management accounting from an integrated process right through the traditional, quantitative and mathematical processes. In particular
management accounting systems in Japan, NIES and ASEAN are viewed in the light of the four stages. It is also emphasized that the steady establishment of financial accounting, particularly disclosure systems, play an important role in the progress of management accounting, by referring to a lesson from Japan. |
| first_indexed | 2024-03-06T01:27:23Z |
| format | Article |
| id | oai:ir.uitm.edu.my:13694 |
| institution | Universiti Teknologi MARA |
| language | English |
| last_indexed | 2024-03-06T01:27:23Z |
| publishDate | 2002 |
| publisher | Faculty of Accountancy & Accounting Research Institute (ARI) |
| record_format | dspace |
| spelling | oai:ir.uitm.edu.my:136942022-07-05T09:06:01Z https://ir.uitm.edu.my/id/eprint/13694/ Asian economic growth and management accounting / Akira Nishimura mar Nishimura, Akira Managerial accounting Data processing. Including accounting machines, automated accounting systems, and accounting software This study is intended to investigate Asian management accounting practices in relation to economic growth. In order to clarify the features of management accounting practices in Asian countries, the development of management accounting is divided into four stages which distinguishes the process by drifting management accounting from an integrated process right through the traditional, quantitative and mathematical processes. In particular management accounting systems in Japan, NIES and ASEAN are viewed in the light of the four stages. It is also emphasized that the steady establishment of financial accounting, particularly disclosure systems, play an important role in the progress of management accounting, by referring to a lesson from Japan. Faculty of Accountancy & Accounting Research Institute (ARI) 2002 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/13694/1/AJ_AKIRA%20NISHIMURA%20MAR%2002.pdf Asian economic growth and management accounting / Akira Nishimura. (2002) Malaysian Accounting Review <https://ir.uitm.edu.my/view/publication/Malaysian_Accounting_Review/>, 1 (1). pp. 87-101. ISSN 1675-4077 https://mar.uitm.edu.my/ |
| spellingShingle | Managerial accounting Data processing. Including accounting machines, automated accounting systems, and accounting software Nishimura, Akira Asian economic growth and management accounting / Akira Nishimura |
| title | Asian economic growth and management accounting / Akira Nishimura |
| title_full | Asian economic growth and management accounting / Akira Nishimura |
| title_fullStr | Asian economic growth and management accounting / Akira Nishimura |
| title_full_unstemmed | Asian economic growth and management accounting / Akira Nishimura |
| title_short | Asian economic growth and management accounting / Akira Nishimura |
| title_sort | asian economic growth and management accounting akira nishimura |
| topic | Managerial accounting Data processing. Including accounting machines, automated accounting systems, and accounting software |
| url | https://ir.uitm.edu.my/id/eprint/13694/1/AJ_AKIRA%20NISHIMURA%20MAR%2002.pdf |
| work_keys_str_mv | AT nishimuraakira asianeconomicgrowthandmanagementaccountingakiranishimura |