Current Management Accounting Practices among Large Japanese Manufacturing Companies (PPT slides presented at Universitas Merdeka Malang Indonesia August 11, 2017 ) (original) (raw)
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Management Accounting Research in Japan: Evolution, Current Status and Way Forward (PPT slides)
上埜進のSSRN eLibraryにある全ての論文をhttp://ssrn.com/author=1031395から入手できます。The URL http://ssrn.com/author=1031395 links to Ueno’s SSRN Author Home Page. This web page provides easy access to all of Ueno’s publicly available papers in the SSRN eLibrary. This presentation is based on the paper ( http://ssrn.com/abstract=2410699) that describes the evolution, current status and way forward of management accounting research in Japan. In this study, Japanese management accounting research published in the past three decades are investigated according to research topics, research settings, research theories, research methods and primary data analysis techniques. The investigation provides not only a picture of the current status of Japanese management accounting research but also the way to forward for research in the discipline. Although diversity of research topics and methods are clearly observed in Japan, more research that focuses on influences of changing income concepts and presentations in financial reporting on management accounting is expected. Increased collaborative management accounting research across disciplines and/or countries is also expected. (http://ssrn.com/abstract=2410699) Susumu Ueno, 2011, Management accounting research in Japan: Evolution, current status and way forward, Proceedings of the 7th APMAA Conference of Asia-Pacific Management Accounting Association, held at Universiti Teknologi MARA, Malaysia
POSTCARD FROM JAPAN: MANAGEMENT ACCOUNTING AT THE 1998 APIRA CONFERENCE
1999
The 1998 APIRA Conference was notable for the volume of papers on management accounting change internationally. For ease of exposition, they have been grouped into five sets: the transferability of Japanese cost management methods; management control system design; in-depth ethnographic case studies of management accounting change; critical studies of the same; and accounting within public sector transformation. The papers on Japanese cost management studied whether such methods, especially target costing, are transferable to organisations outside Japan. Kato and Yoshida argue that this requires theoretical underpinnings currently lacking in Japanese cost management research. They attempt to rectify this by exploring theoretically why and how companies use target costing. They draw upon a range of organisation theories: contingency theory; processual approaches; organisational capability theories; and the organisational knowledge creation theories of Nonaka from Japan. Notions of cultural factors unique to Japan that prohibit transferability fade from view under such analysis. Shimuzu and Lewis conjectured whether UK companies are becoming " Japanised ". UK companies are increasingly adopting Japanese methods such as kaizen and target costing but the authors claim that they are not particularly novel being derived from Western ideas. Misunderstandings about the uptake of target costing may stem from unrecognised differences in the managerial division of labour between UK and Japanese companies. For example, value engineering in the UK normally lies outside the accounting function within engineering but accounting researchers tend to assume that target costing does (or should) lie within accounting departments. Consequently when value engineering and target costing are absent in such departments it is wrongly assumed that it is not practised. This may be compounded by semantic misunderstandings following the incorrect translation of target costing from the Japanese into English. The inadvertent inclusion of the term " costing " has led Western accountants to wrongly presume that target costing resides within the accounting domain. Bonzemba and Okano provided an empirical contribution to the debate. Their case study analysis examined the implementation of target costing by Renault in France. They found that whilst it initially represented a major challenge to the management philosophies and structures within Renault, all six of major aspects of target costing came to be utilised. The message is that transferability can be achieved with a degree of adaptation to local circumstances. Kawada traced how traditional product costing systems in Japanese firms can be dysfunctional given organisational complexity, manufacturing uncertainty, and shifts from belt production to more individualised one man completion systems. His paper presented a revised model of management accounting systems in contemporary environments characterised by considerable flexibility and change drawing on cash flow accounting and " true " standard costing (based on Emerson, 1908) rather than more recent innovations such as ABC and Theory of Constraints. As with other papers, one was struck by how Japanese practice draws from a tradition of continuity and eclectic synthesis of ideas available globally rather than representing a revolution as depicted in some managerial hype. Together, the papers help demystify Japanese cost management methods and, refreshingly, avoid oversimplified cultural reductionism to explicate differences. The second set of papers examined related issues of management control system design, especially with respect to new management accounting methods associated with " lean " or " flexible " manufacturing. Chung, Gibbons and Schoch used traditional survey methods within a contingency approach to ascertain whether Australian subsidiaries of multinationals rely less on output controls rather than behaviour and socialisation controls when knowledge and product flows between subsidiaries and headquarters increase. Whilst output controls predominated, there was evidence that the expected relationship held for socialisation controls but output and behaviour controls were not necessarily mutually exclusive. As the authors concede, more intensive case studies are required for a greater understanding of this issue. Lau used established RAPM (research on accounting performance measurement) survey methods to determine whether budgetary performance increases and slack decreases when budget targets are emphasised and complemented by high cost control. Some evidence was found to support these relationships with differences between production and marketing managers. Smith, Swaffer and Gurd examined whether accounting changes integral to the implementation of TQM in six Australian organisations lagged behind
2002
In its effort to become a "world class" supplier, comparable to its Japanese counterparts, the company chosen for the current case study had successfully emulated the Japanese management accounting technique known as the "lean production system". This system encompasses a combination of techniques such as Just-in-Time (JIT), Total Quality Management (TQM), Continuous Improvement, Zero defect, Statistical Control Analysis, Kaizen and Supply Chain Analysis. Lean production system reinforbes the emphasis of competitiveness in the culture of this company. The study found that the lean production system had provided a solution for the company to pursue a manufacturing-based competitive advantage by creating order winners and differentiating the company from the competitors. The technique was also found to support the company's competitive strategy.
Management Accounting Practices: A Comparative Analysis of Manufacturing and Service Industries
2010
The study aims to examine the use of the management accounting techniques in manufacturing and service industries of Bangladesh for discharging managerial functions. To achieve this objective, 151 organizations from manufacturing and service industries have been surveyed with a structured questionnaire by using 5 point Likert scale. By identifying fourteen management accounting techniques, three factors have been identified to determine the variability’s of the usage level in managerial functions. The total variabilities in application of management accounting techniques in managerial functions of manufacturing and service industries, 73.343 % and 54.396% respectively . The findings reveal that management accounting techniques such as financial statement analysis, budgetary control, CVP analysis, variance analysis and fund flow analysis are common 14 both the industries and are used frequently in managerial functions.