Research and Study of Management Accounting Practices of Japanese Affiliates in East-Asia

日本东亚关联公司管理会计实务研究

• 批准号: 15530311
• 负责人: NISHIMURA Akira
• 金额: $ 1.73万
• 依托单位: Kyushu Sangyo University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2003
• 资助国家: 日本
• 起止时间: 2003 至 2004
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-15530311/
• 关键词: East-Asia; Management accounting; Japanese affiliates; International Analysis; Comparative Study; multi national firm; Culture and Accounting; Asian management accounting; 進出日本企業; アジア会計

1 The head investigator, Akira Nishimura, investigated management accounting practices of Japanese affiliates in the Peoples' Republic of China, Taiwan, Hong Kong, the Republic of Korea, and Philippines. In order to obtain high comparability, he adopted the same as the questionnaire he used in the previous research project (between 2001-2) in which the differences between local and Japanese affiliated firms in Singapore, Malaysia, and Thailand were analyzed. Although the ratio of collection was very low, he could clarify not only the whole situation of management accounting in Asia and multinational enterprises' effects on it, but also difference of management accounting practices between American and Japanese multinational firms and their affiliates in Asia and its characteristics as a hard system. This investigation focused on China, since in the number weight of Japanese affiliates she is the highest of Asian countries and areas. As a result, Chinese strategic aspect against Japanese enterprises was recognized. He could also recognize the research method of management to connect the historical aspect to the international one. These fruitful results are published in one report : Management Accounting Practices of Japanese affiliates in East Asian area.2 The results and findings of the research project were reported in CIMA Management Accounting Conference on 13-14 April 2004 and Asia-Pacific Management Accounting Forum in 24-25 November 2004, in Malaysia, and given a lecture to post graduate students in Mara Technological University on 17 March 2005.3 Thanks to this research project, Asia Pacific Management Accounting Association was established under the leadership of the head investigator as a result of organizing a net -work of Asian management accountants that will contribute to the development of management accounting practice and theory in future.

1 首席调查员 Akira Nishimura 调查了日本子公司在中华民国、台湾、香港、韩国和菲律宾的管理会计实践。为了获得较高的可比性，他采用了与之前的研究项目（2001-2年间）相同的调查问卷，分析了新加坡、马来西亚和泰国的本土企业与日资企业之间的差异。尽管收集的比例很低，但他不仅可以阐明亚洲管理会计的整体状况以及跨国企业对其的影响，还可以了解美国和日本跨国公司及其在亚洲的子公司的管理会计实践的差异及其作为硬系统的特征。本次调查主要针对中国，因为中国是亚洲国家和地区中日本关联公司数量权重最高的国家。由此，中国针对日本企业的战略层面得到了认可。他还能够认识到将历史方面与国际方面联系起来的管理研究方法。这些丰硕的成果发表在一份报告中：《东亚地区日本子公司的管理会计实践》。2 该研究项目的结果和发现在 2004 年 4 月 13 日至 14 日在马来西亚举行的 CIMA 管理会计会议和 2004 年 11 月 24 日至 25 日在马来西亚举行的亚太管理会计论坛上进行了报告，并于 2005 年 3 月 17 日在马拉科技大学为研究生做了一次讲座。3会计协会成立 在首席研究员的领导下，组织了一个亚洲管理会计师网络，这将有助于未来管理会计实践和理论的发展。

项目成果

Management Accounting in Asia

亚洲管理会计

• 发表时间: 2005
• 作者: Akira Nishimura;Roger willett
• 通讯作者: Roger willett

Enterprise Governance and Management Accounting from the Viewpoint of Feed-forward Control

前馈控制视角下的企业治理与管理会计

• 发表时间: 2004
• 期刊: Review of Commerce and Business Vol.45 No.25
• 作者: 西村 明;Akira Nishimura;Akira Nishimura;Akira Nishimura
• 通讯作者: Akira Nishimura

財務報告の内実化と内部統制

财务报告和内部控制内部化

• 发表时间: 2005
• 期刊: 企業会計 第57巻6号
• 作者: 西村 明

Substantiation of Financial Report and Internal Control

财务报告及内部控制的证实

• 发表时间: 2005
• 期刊: Business Accounting (Kigyo Kaikei) Vol.57 No.6
• 作者: 西村 明;Akira Nishimura
• 通讯作者: Akira Nishimura

Enterprise Governance and Management Accounting : from the viewpoint of feed-forward control

企业治理与管理会计：从前馈控制的角度

• 发表时间: 2004
• 期刊: 商経論叢(九州産業大学) 第45巻第2号
• 作者: 西村 明;Akira Nishimura;Akira Nishimura
• 通讯作者: Akira Nishimura