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

研究代表自1999年起历时两年开展了该研究项目，取得了以下成果： 一、研究者收集整理了亚洲地区涉及管理会计理论与实践的代表性重要文献，并从亚洲地区会计师那里收集了其重要原件同时，研究者以日本出版的《经济学文献季刊》和《会计杂志》为基础，建立了亚洲地区管理和财务会计体系相关文献数据库，该数据库包括日本管理会计和基础会计方面的文献。系统以及管理会计研究者根据收集整理的文献资料，厘清了亚洲地区的一些管理会计和基本会计制度及其区域特色。 f … 更多特点：新兴经济体、东盟以及中国、越南等社会主义国家的会计类型。西方管理会计技术在亚洲国家的应用和传播程度主要集中在会计制度的分类上。同时也引起了关注着重探讨了管理会计实践与管理组织、财务会计体系、管理控制体系和管理环境之间的关系。 3．针对台湾和中国管理会计的特点，研究者从管理组织和其他环境：经济、政治、文化、宗教等方面对日本和其他亚洲管理会计实践进行了比较，并提出了日本和中国管理会计实践的不同点。结果，研究人员可以清楚地了解这两种结构差异。认识到将管理会计实践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性。4．最后，研究者在一些文章中总结了上述结果，并得到了台湾、新加坡、泰国会计专业人士的准确评价。他准备在国际会计期刊上发表有关亚洲管理会计实务的一些文章和数据库，并继续将重要的原始材料整理成报告。近几年在一些亚洲国家进行的问卷调查未来.更少

项目成果

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: "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）。

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。

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, S.B.Dahiya, ed."The Current State of Business Disciplines, Vol. one of fours (accounting), Spellbound Publications. 267-290 (2000)

Akira Nishimura：“综合管理会计和成本削减分析，S.B.Dahiya，编辑”《商业学科现状》，卷。