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Research and Study of Management Accounting Practices of Japanese Affiliates in East-Asia

Research Project

Project/Area Number 15530311
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKyushu Sangyo University

Principal Investigator

NISHIMURA Akira  Kyushu Sangyo U., Faculty of Commerce, Professor, 商学部, 教授 (70037117)

Project Period (FY) 2003 – 2004
Project Status Completed (Fiscal Year 2004)
Budget Amount *help
¥2,700,000 (Direct Cost: ¥2,700,000)
Fiscal Year 2004: ¥1,400,000 (Direct Cost: ¥1,400,000)
Fiscal Year 2003: ¥1,300,000 (Direct Cost: ¥1,300,000)
KeywordsEast-Asia / Management accounting / Japanese affiliates / International Analysis / Comparative Study / multi national firm / Culture and Accounting / Asian management accounting / 進出日本企業 / アジア会計
Research Abstract

1 The head investigator, Akira Nishimura, investigated management accounting practices of Japanese affiliates in the Peoples' Republic of China, Taiwan, Hong Kong, the Republic of Korea, and Philippines. In order to obtain high comparability, he adopted the same as the questionnaire he used in the previous research project (between 2001-2) in which the differences between local and Japanese affiliated firms in Singapore, Malaysia, and Thailand were analyzed. Although the ratio of collection was very low, he could clarify not only the whole situation of management accounting in Asia and multinational enterprises' effects on it, but also difference of management accounting practices between American and Japanese multinational firms and their affiliates in Asia and its characteristics as a hard system. This investigation focused on China, since in the number weight of Japanese affiliates she is the highest of Asian countries and areas. As a result, Chinese strategic aspect against Japanese enterprises was recognized. He could also recognize the research method of management to connect the historical aspect to the international one. These fruitful results are published in one report : Management Accounting Practices of Japanese affiliates in East Asian area.
2 The results and findings of the research project were reported in CIMA Management Accounting Conference on 13-14 April 2004 and Asia-Pacific Management Accounting Forum in 24-25 November 2004, in Malaysia, and given a lecture to post graduate students in Mara Technological University on 17 March 2005.
3 Thanks to this research project, Asia Pacific Management Accounting Association was established under the leadership of the head investigator as a result of organizing a net -work of Asian management accountants that will contribute to the development of management accounting practice and theory in future.

Report

(3 results)
  • 2004 Annual Research Report   Final Research Report Summary
  • 2003 Annual Research Report
  • Research Products

    (8 results)

All 2005 2004 Other

All Journal Article (4 results) Book (2 results) Publications (2 results)

  • [Journal Article] 財務報告の内実化と内部統制2005

    • Author(s)
      西村 明
    • Journal Title

      企業会計 第57巻6号

      Pages: 1-8

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Annual Research Report 2004 Final Research Report Summary
  • [Journal Article] Substantiation of Financial Report and Internal Control2005

    • Author(s)
      Akira Nishimura
    • Journal Title

      Business Accounting (Kigyo Kaikei) Vol.57 No.6

      Pages: 8-8

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Enterprise Governance and Management Accounting : from the viewpoint of feed-forward control2004

    • Author(s)
      Akira Nishimura
    • Journal Title

      商経論叢(九州産業大学) 第45巻第2号

      Pages: 1-20

    • NAID

      110004679028

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Annual Research Report 2004 Final Research Report Summary
  • [Journal Article] Enterprise Governance and Management Accounting from the Viewpoint of Feed-forward Control2004

    • Author(s)
      Akira Nishimura
    • Journal Title

      Review of Commerce and Business Vol.45 No.25

      Pages: 20-20

    • NAID

      110004679028

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Book] Management Accounting in Asia2005

    • Author(s)
      Akira Nishimura, Roger willett
    • Total Pages
      24
    • Publisher
      Thomson Learning
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Annual Research Report 2004 Final Research Report Summary
  • [Book] Management Accounting in Asia2005

    • Author(s)
      Akira Nishimura, Roger Willett
    • Total Pages
      264
    • Publisher
      Thomson Learning
    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Publications] 西村 明: "戦略管理と現代管理会計"企業会計. 55・9. 4-11 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] Nishimura, Akira: "Management Accounting : Feed forward and Asian Perspectives"Palgrave Macmillan. 186 (2003)

    • Related Report
      2003 Annual Research Report

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Published: 2003-04-01   Modified: 2016-04-21  

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