Style and Process of Accoutabilities in Strategic Cost Management.

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Some components of Japanese cost management which can be observed in target cost management, just-in-time production systems and others, are the focal points of recent research in management accounting field : cross-functional teams, interactive organizational learning and knowledge-creating activities through the informations shared among members of the organization and flatter organizations are the examples of such components. On the other hand, in the literature we can find another argument of management accounting, too : it's strategic cost management or strategic management accounting which are advocated since the beginning in 1980. This argument contains many normative elements.So, it's now an important task for researcher to find contact points of these two streams. For this purpose I have researched in this study the styles and processes of accountability intermediated through management accounting informations. I did in the year of 1997 and 1998 a comprehensive literature survey and in-depth field research. The field research showed some gaps between the normative perspectives of strategic cost management or strategic management accounting and the practice of Japanese cost management However, I found also the possibility that the difference Would be smaller, depending on the change of the styles and processes of accountability.