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Management Accounting

Feed Forward and Asian Perspectives

  • Book
  • © 2003

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Authors:
  1. Akira Nishimura
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Table of contents (11 chapters)

  1. Front Matter

    Pages i-xiv
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  2. Introduction

    • Akira Nishimura
    Pages 1-10

  3. The Control Functions of Accounting and Management Accounting

    • Akira Nishimura
    Pages 11-22

  4. The Development and Future of Management Accounting in Japan and the USA: A Comparison of Management Philosophies

    • Akira Nishimura
    Pages 23-36

  5. Developments in Japanese Management Accounting and their Impact on British and New Zealand Companies

    • Akira Nishimura
    Pages 37-55

  6. Transplanting Japanese Management Accounting and Cultural Relevance

    • Akira Nishimura
    Pages 56-69

  7. Asian Economic Growth and Management Accounting

    • Akira Nishimura
    Pages 70-85

  8. Japanese Management Accounting and its Effects on the Asian-Pacific Region

    • Akira Nishimura
    Pages 86-97

  9. Implications of Target Costing and its International Application

    • Akira Nishimura
    Pages 98-112

  10. Integrated Management Accounting and the Analysis of Cost Reduction

    • Akira Nishimura
    Pages 113-138

  11. Feed Forward Cost Accounting and Strategic Management

    • Akira Nishimura
    Pages 139-157

  12. Conclusion

    • Akira Nishimura
    Pages 158-162

  13. Back Matter

    Pages 163-186
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Keywords

About this book

This book examines present management accounting issues in the light of Japanese experiences. This is particularly important in the study of management accounting since Japanese management not only learnt from the West but also grew out of it. The book describes the importance and meaning of feed forward management accounting, compares Asian and Japanese management accounting with the Western approach and examines the philosophy behind them. It ends by looking into the future of management accounting science.

About the author

AKIRA NISHIMURA is Professor of Management Accounting at Kyushu Sangyou University and Emeritus Professor of Kyushu University, Japan. He was Vice President of the Japanese Association of Management Accounting, and has published numerous academic articles and books on the subject, including Accounting in the Asia-Pacific Region in 1997.

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