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ACCOUNTING EDUCATION IN JAPANESE CORPORATIONS

ACCOUNTING EDUCATION IN JAPANESE CORPORATIONS In Japanese corporations, the backgrounds of corporate accountants do not necessarily match their university majors. Under the lifetime employment system, accountants are rotated to other departments every five to ten years. Those who are rotated to the accounting department do not necessarily arrive with sufficient accounting knowledge. In addition to receiving onthejob training, corporate accountants generally attend training courses offered by outside Institutions and get new knowledge to be used in practice. Some corporations belong to specific study groups, which meet periodically. The latter groups provide opportunities for establishing informal human relations with government officials and accountants of other corporations. Training is offered to newcomers, candidates for promotion, salespersons and management staff in the fields of financial analysis, cost management and accounting in general. Sometimes, the training lasts for several days in a training facility of the corporation. It is thought useful not only for utilizing the knowledge required, but for furthering relationships within the organization, as well as for the evaluation of employees through their attitudes about participation. It reflects the policy of longrange performance evaluation. Employees are evaluated not only by sales volume, but also by their loyalty to the corporation and their contribution to the team effort. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Asian Review of Accounting Emerald Publishing

ACCOUNTING EDUCATION IN JAPANESE CORPORATIONS

Hiramatu, Kazuo
Asian Review of Accounting , Volume 1 (1): 12 – Jan 1, 1992
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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1321-7348
DOI
10.1108/eb046313
Publisher site
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Abstract

In Japanese corporations, the backgrounds of corporate accountants do not necessarily match their university majors. Under the lifetime employment system, accountants are rotated to other departments every five to ten years. Those who are rotated to the accounting department do not necessarily arrive with sufficient accounting knowledge. In addition to receiving onthejob training, corporate accountants generally attend training courses offered by outside Institutions and get new knowledge to be used in practice. Some corporations belong to specific study groups, which meet periodically. The latter groups provide opportunities for establishing informal human relations with government officials and accountants of other corporations. Training is offered to newcomers, candidates for promotion, salespersons and management staff in the fields of financial analysis, cost management and accounting in general. Sometimes, the training lasts for several days in a training facility of the corporation. It is thought useful not only for utilizing the knowledge required, but for furthering relationships within the organization, as well as for the evaluation of employees through their attitudes about participation. It reflects the policy of longrange performance evaluation. Employees are evaluated not only by sales volume, but also by their loyalty to the corporation and their contribution to the team effort.

Journal

Asian Review of Accounting – Emerald Publishing

Published: Jan 1, 1992

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