Introduction

Akira Nishimura

Chapter 1 in Management Accounting, 2003, pp 1-10 from Palgrave Macmillan

Abstract: Abstract This book historically and synthetically analyses management accounting, particularly Japanese management accounting, from the viewpoint of feed forward management and the Asian perspective, and elucidates the contemporary characteristics of management accounting. Its standpoint may be in contrast to the conventional wisdom, which has concentrated upon feedback control and the Western rationalization based on specialization and the division of labour, although it does pay some attention to these aspects of management accounting. However, this book has as its central focus feed forward management and the Asian perspective. This approach is also adopted in order to help in building a global and scientific viewpoint in the study of management accounting.

Keywords: Market Orientation; Management Accounting; Feed Forward Control; Target Cost; Asian Perspective (search for similar items in EconPapers)
Date: 2003
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-4039-4815-1_1

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DOI: 10.1057/9781403948151_1

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