Research and Study of Management Accounting Practices of Japanese Affiliates in East-Asia
| Project/Area Number |
15530311
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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 Sangyo University |
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Principal Investigator |
NISHIMURA Akira Kyushu Sangyo U., Faculty of Commerce, Professor, 商学部, 教授 (70037117)
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| Project Period (FY) |
2003 – 2004
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| Project Status |
Completed (Fiscal Year 2004)
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| 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)
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| Keywords | East-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 |
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| 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.
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Report
(3 results)
Research Products
(8 results)
