1 - 4 of 4 articles
The contributions to critical accounting theory in Japan made by prominent academics in the 1930s and 1940s are examined. The characteristics of the archetype of critical accounting theory as they were seen in that period are discussed, in particular the development of the “capital circulation”...
The meaning of the “new managerial ideas” in Japan is analysed for their impact on corporate activities and society. The analysis is conducted through a case study of the Matsushita Electric Industrial Co. Ltd. Based on that analysis, it is concluded that the “new managerial ideas” is a concept...
A critical overview is given of accounting regulation in Japan. The structure and functions of Japanese accounting regulation are analysed, and the principal factors leading to Japan′s unique form of regulation are discussed. Problems in Japanese accounting regulation are identified and are seen...
The current functions of both financial and management accounting in Japan are analysed. The critical views of the functions of accounting that have been presented by Japanese researchers since the 1950s are traced. In these views, the contemporary functions of accounting are to accumulate...
Read and print from thousands of top scholarly journals.
Continue with Facebook
Sign up with Google
Log in with Microsoft
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Sign Up Log In
To subscribe to email alerts, please log in first, or sign up for a DeepDyve account if you don’t already have one.
To get new article updates from a journal on your personalized homepage, please log in first, or sign up for a DeepDyve account if you don’t already have one.