Guest editorial: Introduction to management accounting change in Japan (2013)
Alternative TitleArticle type: Guest editorial from: Journal of accounting & organizational change, volume 9, issue 4Introduction to management accounting change in Japan (Guest Editorial)
Purpose –The purpose of this paper is to introduce this special issue on management accounting change in Japan. Design/methodology/approach – This paper provides a summary to the papers in this special issue and reflects on the themes and findings raised. Findings – The review shows that management accounting change in Japan has been complex and dynamic, responding to both local economic and social conditions as well as changes brought about by globalization. Originality/value – This paper provides a context for the topic of management accounting change in Japan and seeks to show the significance of management accounting research in Japan.
CitationAkroyd C, Kato Y (2013). Article type: Guest editorial: Introduction to management accounting change in Japan. Journal of Accounting and Organizational Change. 9(4).
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KeywordsJapanese Management Accounting; Management Accounting Change
ANZSRC Fields of Research35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350105 - Management accounting
35 - Commerce, management, tourism and services::3507 - Strategy, management and organisational behaviour::350709 - Organisation and management theory
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