Structural Analysis of Management Accounting Practices in Asian Countries

亚洲国家管理会计实践的结构分析

• 批准号: 11630151
• 负责人: NISHIMURA Akira
• 金额: $ 1.66万
• 依托单位: KYUSHU UNIVERSITY
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 1999
• 资助国家: 日本
• 起止时间: 1999 至 2000
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-11630151/
• 关键词: traditional management accounting; transplant of management accounting; economic growth and accounting; feed back management; target cost (cot dough); activily-based costing; education and practice of accounting; feed forward management; 伝統的管理会計 /

The research representative have carried out the research project in two years since 1999 and got results as follows.I.The researcher collected and arranged representative important documents involving management accounting theory and practices in the Asian region and gathered their important originals from accountants in Asia area. At the same time, the researcher made the database of literatures related to management and financial accounting systems in the Asian region on the basis of Quarterly of Economics Literature and Journal of Accounting published in Japan. This database includes documents on Japanese management accounting and basic accounting systems as well as management accounting issues of the Asian various countries. Those results were compiled to a bibliography.2. The researcher, based on the documents and materials which were collected and arranged, clarified some types of management accounting and basic accounting systems in the Asian region and their regional special f … More eatures : types of accounting in NIEs, ASEAN and socialist countries like China and Vietnam. In that case, the application and the spread degree of the Western management accounting techniques to Asia countries were mainly focused at the classification of accounting systems. At the same time an attention was also paid to the relationships of management accounting practices to management organization, financial accounting system, management control system, and management environments.3. The researcher characterized Japanese target costing from the viewpoint of feed forward and a product strategy and compared it with target costing systems in Taiwan and China. Concerning the special features of Japanese management accounting, the researcher made a comparison betwween the Japanese and other Asian management accounting practices from the aspects of management organization and other environments : economy, politics, culture, religion, and others, and made both structural differences clear. As a result, the researcher could recognize the difficulty to transfer management accounting practices into other countries, and the necessity to consider cultural problems for the purpose.4. Lastly, the researcher summarized the results mentioned above in some articles and received precise revues from accounting professionals in Taiwan, Singapore, Thailand, and Malaysia. He continues to prepare for publishing researching results in international journals of accounting. Some articles and the database on Asian management accounting practices, and important original materials were compiled in a report. This report is a preparatory and fundamental work for carrying out a questionnaire researching in some Asian countries in near future. Less

自1999年以来，研究代表在两年内进行了研究项目，并取得了如下的结果。同时，研究人员根据在日本发表的经济学文献和会计杂志的基础上制作了与亚洲地区的管理和财务会计系统有关的文献数据库。该数据库包括有关日本管理会计和基本会计系统以及亚洲各个国家的管理会计问题的文件。这些结果被编译成参考书目2。研究人员根据收集和安排的文件和材料，澄清了亚洲地区及其地区的某些类型的管理会计和基本会计系统，更多的想法……更多想法：NIES，东盟，东盟和社会主义国家的会计类型。在这种情况下，西方管理会计技术向亚洲国家的应用和传播程度主要集中在会计系统的分类上。同时，还关注了管理会计实践与管理组织，财务会计系统，管理控制系统和管理环境的关系。3。研究人员从饲料前进的角度和产品策略的角度来表征日本的目标成本，并将其与台湾和中国的目标成本核算系统进行了比较。关于日本管理会计的特殊特征，研究人员从管理组织和其他环境方面的日本和其他亚洲管理会计实践进行了比较：经济，政治，文化，宗教和其他环境，并明确了结构上的差异。结果，研究人员可能会认识到将管理会计惯例转移到其他国家的困难，以及为此目的考虑文化问题的必要条件4。最后，研究人员总结了上述一些文章中提到的结果，并从台湾，新加坡，泰国和马来西亚的会计专业人士那里获得了精确的评估。他继续准备在国际会计期刊上发布研究结果。报告中汇集了一些有关亚洲管理会计实践和重要原始材料的文章和数据库。该报告是在不久的将来在某些亚洲国家进行问卷研究的准备和基本工作。较少的

项目成果

Akira Nishimura: "Cost Design and Analysis of Cost Reduction"Journal of Political Economy (Kyushu University). Vol.66 No.5. 1-10 (1999)

Akira Nishimura：《成本设计与成本降低分析》政治经济学杂志（九州大学）。

西村明: "会計の統制機能と管理会計"同文舘出版. 304 (2000)

西村晃：《会计控制功能与管理会计》同文馆出版304（2000）。

Akira Nishimura: "Implications of Target Costing and International Application"International Journal of Accounting Literature. Vol.1 No.1. 1-14 (2001)

Akira Nishimura：“目标成本计算和国际应用的含义”国际会计文献杂志。

Akira Nishimura: "Integrated Management Accounting and Analysis of Cost Reduction (Prof.S.B.Dahiya.ed., The Current State of Business Discriplines)"Spellbound Publications PUT.LTD. 13 (2000)

Akira Nishimura：“综合管理会计和成本降低分析（S.B.Dahiya.ed. 教授，商业学科现状）”Spellbound Publications PUT.LTD。

西村 明: "会計の統制機能と管理会計"同文館出版. 310 (2000)

西村晃：《会计控制功能与管理会计》同文馆出版310（2000）。