Conceptual analysis of value-based management and accounting: with reference to Japanese practices / Akira Nishimura
The aim of this paper is to outline and discuss the framework of contemporary management accounting known as ‘value-based management accounting’. At present, under the severe competition in the international markets, short-lived consumer sentiment and rapid change in technology, management should en...
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| Format: | Article |
| Language: | English |
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Accounting Research Institute, Faculty of Accountancy & UiTM Press
2007
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| Online Access: | https://ir.uitm.edu.my/id/eprint/174/1/174.pdf |