From an historical perspective, management accounting is a very recent phenomenon (see Johnson & Kaplan, 1987) and is culturally grounded in a few old-industrialized countries, in Europe: Germany, United-Kingdom, France, but also in Japan and in the United-States. Notwithstanding the cultural dominance of English-speaking countries on management, non-English speaking countries keep strong institutional and cultural roots that still influence their ways of managing companies. This is the case when looking at management accounting and more especially at cost accounting and cost management practices (now cost accounting/management). This paper, based on contingency and institutional frameworks, explores what are the similarities and differences of Japanese and French cost accounting/management. The first part describes the theoretical background, the second part presents the Japanese context, the third part the French one and the fourth part discusses the question. The historical, institutional and cultural backgrounds of the two countries are reviewed, focusing on cost accounting / management with a view on target costing.Through a comparative approach, specific French and Japanese ways of managing the costs are put in evidence. The research shows that the attitude towards target costing and the specific practices of cost accounting/management observed in France and Japan highlight the differences and similarities between the two countries. Both countries are also influenced by the Anglo-Saxon practices, and evidences of convergence become apparent.

Comparative International Management is a classic textbook for International Business that teaches the core concepts of International Business through a systematic comparison of management practice in countries across the world. This approach, unique to textbooks in the field, highlights cultural and behavioural themes, demonstrates the diversity of practice in global business, and allows for an exploration of globalization. Fully revised and updated, this third edition has been restructured for clarity and ease of use, with new sections covering theoretical underpinnings so that they are easy to understand. Also new to this edition: Coverage of emerging and contemporary issues including environment and sustainability issues; international SMEs and entrepreneurship; technology, AI, and automation; and the future of work post-pandemic Practical application sections to help readers connect theory with practice More coverage of government and non-profit organizations Reflective and problem-solving questions at the end of each chapter With student- and instructor-friendly online resources such as chapter summaries, mini-case scenarios, larger case studies, and PowerPoint slides, this book is essential core reading for advanced level and postgraduate students in International Business and International Management.

Understanding the 'lost decade' of the 1990s is central to explaining Japan today. Following a period of record high growth, the chronic downturn after 1990 raised fundamental questions about the course of the world's third largest economy. This crisis also presented Japan with the opportunity for transformative change. Changes have followed, some of them less than might be expected, and some of them far more sweeping than is generally realized. This volume presents a wide range of international perspectives on post-bubble Japan, exploring the effects of the long downturn on the views of the Japanese business community, management practices, and national policies. To what degree has Japan's traumatic experience prompted basic reforms in terms of legal changes, corporate governance, business strategy, and the longterm national vision for the economy? This book was originally published as a special issue of Asia Pacific Business Review.

In this extensively revised fourth edition textbook, authors Vladimir Pucik, Ingmar Björkman, Paul Evans and Günter Stahl take a people management and organizational perspective on the complex issues involved in successfully managing today’s multinational firms. Taking account of contemporary business challenges of digitalization, inclusion, and sustainability, The Global Challenge explores how international strategies are executed through people management.

This is a new analysis of recent changes in important Japanese institutions. It addresses the origin, development, and recent adaptation of core institutions, including financial institutions, corporate governance, lifetime employment, and the amakudari system. After four decades of rapid economic growth in Japan, the 1990s saw the country enter a prolonged period of economic stagnation. Policy reforms were initially half-hearted, and businesses were slow to restructure as the global economy changed. The lagging economy has been impervious to aggressive fiscal stimulus measures and has been plagued by ongoing price deflation for years. Japan’s struggle has called into question the ability of the country’s economic institutions, originally designed to support factor accumulation and rapid development, to adapt to the new economic environment of the twenty-first century. This book discusses both historical and international comparisons including Meiji Japan, and recent economic and financial reforms in Korea, Scandinavia, Switzerland, and New Zealand, placing the current institutional changes in perspective. The contributors argue that, contrary to conventional wisdom that Japanese institutions have remained relatively rigid, there has been significant institutional change over the last decade.