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Management article
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Reference no. 88406
Authors: Toshiro Hiromoto
Published by: Harvard Business Publishing
Published in: "Harvard Business Review", 1988
Length: 4 pages
Topics: Accounting procedures; Corporate strategy; Financial management; Japan; Management accounting
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Abstract

The most essential difference between management accounting in the United States and Japan is philosophical. Accounting plays more of an "influential" than an "informational" role in Japan. In general, Japanese accounting systems are designed to be consistent with corporate strategy, not independent of it. There is a more direct linkage than in the United States between management accounting practices and overall corporate goals.
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Abstract

The most essential difference between management accounting in the United States and Japan is philosophical. Accounting plays more of an "influential" than an "informational" role in Japan. In general, Japanese accounting systems are designed to be consistent with corporate strategy, not independent of it. There is a more direct linkage than in the United States between management accounting practices and overall corporate goals.

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Sorry, this product has no related items.