A description of the unique aspects of Japanese business accounting, both in theory and practice. It covers methods, data, theory and comparisons, including the influence of Marxian theory and a direct comparison of Japanese and US market factors

Much attenton has been given to Japanese business, but this has mainly focused on management practices, production systems and manufacturing, and the business system. Very little has been written about Japanese accounting. In this new work, Kyojiro Someya, a former president of the Japanese Accounting Association and now Director of the Japan Accounting Research Institute, presents an overview of developments under three main headings: Japanese Accounting History, Problems in Financial Accounting Theory, and Cash Flow Accounting.

A description of the unique aspects of Japanese business accounting, both in theory and practice. It covers methods, data, theory and comparisons, including the influence of Marxian theory and a direct comparison of Japanese and US market factors

This book sheds light on the interpenetration process between practice and theory of "Japanese management accounting" by using historical methods. Japanese management accounting can be characterized by the fact that it not only emphasizes the management of entities, such as JIT, and kaizen activities both in the company but also suppliers.

This collection of readings is intended to serve as a foundation for those expecting to have commercial interaction with the Japanese. The selections--from sources not limited to mainstream business journals--address various aspects of the cultural environment of Japanese business and discuss communication and interpersonal relationships, the institutional and legal environment, management and marketing, and the Japanese approach to manufacturing. Some specific topics: the influence of Confucianism and Zen on the Japanese organization, gift-giving, the ethnography of dinner entertainment, spiritual education in a Japanese bank, women managers.

As the world's third-ranking economic power, Japan's style of management, such as the lifetime employment system, the seniority system, and an enterprise union, has been well studied. However, little else is known about the Japanese management control systems (MCSs) and management accounting systems, which are significantly different from other economic powers. This book sheds light on Japanese MCSs and the differences with those of the United States, illustrated with examples from Mitsubishi Electric, Kao, and more. This book aids not only researchers in management accounting, but also provides more useful insight for international investors and management accountants that can prove useful in business management.