Customer Accounting Adoption and Management Accounting Change in Japanese Financial Firms

Yoshitaka Myochin

Chapter 11 in Time-Based Accounting:Productivity and Management Perspectives, 2026, pp 165-187 from World Scientific Publishing Co. Pte. Ltd.

Abstract: The following sections are included:IntroductionCustomer Profitability AnalysisManagement Accounting Change Based on Institutional TheoryResearch DesignResearch SettingFindings and AnalysisDiscussionConclusionsReferences

Keywords: Time-Based Management (TBM); Time-Based Accounting (TBA); Time-Driven Activity-Based Costing (TDABC); Cash Conversion Cycle; Throughput Accounting; Amoeba Management; Margin Quantity (MQ) Accounting; Solution Sales Productivity; Work-life Balance Statement; Hourly Salary Equivalent Amount; Average Annual Total Working Hours Per Person; Bank Cost Accounting; Relationship-Based Costing (RBC); Potential PER; Dual-Mode Management Accounting (search for similar items in EconPapers)
JEL-codes: D24 L23 M11 M41 O31 (search for similar items in EconPapers)
Date: 2026
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