A Comparison Between Japanese and French Cost Management – Contingency and Institutional Perspectives
A Comparison Between Japanese and French Cost Management – Contingency and Institutional Perspectives
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日本和法国成本管理的比较——应急和制度视角
DOI：
10.2139/ssrn.3304480
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发表时间：
2018
期刊：
影响因子：
--
通讯作者：
Johei Oshita
中科院分区：
文献类型：
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作者：
Grégory Wegmann;Johei Oshita
从历史的角度来看，管理会计是一个非常新的现象(见Johnson&Kaplan，1987)，并在文化上植根于一些老工业化国家，在欧洲：德国、联合王国、法国，但也在日本和美国。尽管英语国家在管理方面占据着文化主导地位，但非英语国家仍保留着强大的制度和文化根基，这些根基仍然影响着它们管理公司的方式。在研究管理会计，尤其是成本会计和成本管理做法(现在的成本会计/管理)时，情况就是如此。本文以权变和制度框架为基础，探讨了日本和法国成本核算/管理的异同。第一部分介绍了研究的理论背景，第二部分介绍了日本的背景，第三部分介绍了法国的背景，第四部分论述了问题。回顾了两国的历史、制度和文化背景，重点关注目标成本计算的成本核算/管理。通过比较的方法，展示了法国和日本管理成本的具体方法。研究表明，法国和日本对目标成本计算的态度和成本核算/管理的具体做法突出了这两个国家之间的差异和相似之处。这两个国家也都受到盎格鲁-撒克逊做法的影响，趋同的证据变得明显。
From an historical perspective, management accounting is a very recent phenomenon (see Johnson & Kaplan, 1987) and is culturally grounded in a few old-industrialized countries, in Europe: Germany, United-Kingdom, France, but also in Japan and in the United-Stated. Notwithstanding the cultural dominance of English-speaking countries on management, non-English speaking countries keep strong institutional and cultural roots that still influence their ways of managing companies. This is the case when looking at management accounting and more especially at cost accounting and cost management practices (now cost accounting/management). This paper, based on contingency and institutional frameworks, explores what are the similarities and differences of Japanese and French cost accounting/management. The first part describes the theoretical background, the second part presents the Japanese context, the third part the French one and the fourth part discusses the question. The historical, institutional and cultural backgrounds of the two countries are reviewed, focusing on cost accounting / management with a view on target costing. Through a comparative approach, specific French and Japanese ways of managing the costs are put in evidence. The research shows that the attitude towards target costing and the specific practices of cost accounting/management observed in France and Japan highlight the differences and similarities between the two countries. Both countries are also influenced by the Anglo-Saxon practices, and evidences of convergence become apparent.
日本企业的流程管理
DOI：
--
发表时间：
2006
期刊：
Kaikei Vol.170, No.2
影响因子：
--
作者：
Masanobu;Kosuga
通讯作者：
Kosuga