2000 Fiscal Year Final Research Report Summary
Structural Analysis of Management Accounting Practices in Asian Countries
| Project/Area Number |
11630151
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | KYUSHU UNIVERSITY |
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Principal Investigator |
NISHIMURA Akira Kyushu Univ., Faculty of Economics, Professor, 大学院・経済学研究院, 教授 (70037117)
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| Project Period (FY) |
1999 – 2000
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| Keywords | traditional management accounting / transplant of management accounting / economic growth and accounting / feed back management / target cost (cot dough) / activily-based costing / education and practice of accounting / feed forward management |
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| Research Abstract |
The research representative have carried out the research project in two years since 1999 and got results as follows.
I.The researcher collected and arranged representative important documents involving management accounting theory and practices in the Asian region and gathered their important originals from accountants in Asia area. At the same time, the researcher made the database of literatures related to management and financial accounting systems in the Asian region on the basis of Quarterly of Economics Literature and Journal of Accounting published in Japan. This database includes documents on Japanese management accounting and basic accounting systems as well as management accounting issues of the Asian various countries. Those results were compiled to a bibliography.
2. The researcher, based on the documents and materials which were collected and arranged, clarified some types of management accounting and basic accounting systems in the Asian region and their regional special f
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eatures : types of accounting in NIEs, ASEAN and socialist countries like China and Vietnam. In that case, the application and the spread degree of the Western management accounting techniques to Asia countries were mainly focused at the classification of accounting systems. At the same time an attention was also paid to the relationships of management accounting practices to management organization, financial accounting system, management control system, and management environments.
3. The researcher characterized Japanese target costing from the viewpoint of feed forward and a product strategy and compared it with target costing systems in Taiwan and China. Concerning the special features of Japanese management accounting, the researcher made a comparison betwween the Japanese and other Asian management accounting practices from the aspects of management organization and other environments : economy, politics, culture, religion, and others, and made both structural differences clear. As a result, the researcher could recognize the difficulty to transfer management accounting practices into other countries, and the necessity to consider cultural problems for the purpose.
4. Lastly, the researcher summarized the results mentioned above in some articles and received precise revues from accounting professionals in Taiwan, Singapore, Thailand, and Malaysia. He continues to prepare for publishing researching results in international journals of accounting. Some articles and the database on Asian management accounting practices, and important original materials were compiled in a report. This report is a preparatory and fundamental work for carrying out a questionnaire researching in some Asian countries in near future. Less
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