Cost accounting standard and cost accounting systems in Japan. Lessons from the past - recovering lost traditions

Takeo Yoshikawa

Accounting History Review, 2001, vol. 11, issue 3, 269-281

Abstract: This paper aims to show two things. The first is how Japanese culture has contributed to the development of Japanese cost accounting history. The second is to reveal the research possibilities of cost accounting history. This paper also reviews the salient features of several important examples of these aspects of cost accounting practice in Japan. It therefore explores, through some practical illustrations, how and why Japanese cost accounting differs from that found in the West.

Keywords: Japanese Cost Accounting Standard Lot Costing Systems Kousuu Gentan-I Gentan-I Management Kousuu Production Management (search for similar items in EconPapers)
Date: 2001
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DOI: 10.1080/09585200126618

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