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

本研究从1999年开始，经过两年的研究，取得了如下成果：一、收集整理了亚洲地区具有代表性的管理会计理论与实务方面的重要文献，并收集了亚洲地区会计师的重要原始资料。同时，研究人员以日本出版的《经济文献季刊》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本会计制度以及亚洲各国管理会计问题的文献。这些结果被编入一个参考书目。本文在收集整理文献资料的基础上，阐明了亚洲地区管理会计的几种类型和基本会计制度，以及它们的区域特色 ...更多信息 特点：NIEs，东盟和社会主义国家，如中国和越南的会计类型。在这种情况下，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。同时也注意到管理会计实践与管理组织、财务会计制度、管理控制制度和管理环境的关系.研究者从前馈和产品战略的角度对日本的目标成本进行了描述，并将其与台湾和中国的目标成本制度进行了比较。针对日本管理会计的特点，从管理组织和经济、政治、文化、宗教等环境方面，对日本与亚洲其他国家的管理会计实践进行了比较，明确了两者的结构性差异。因此，研究者可以认识到管理会计实践转移到其他国家的困难，以及考虑文化问题的必要性。最后，研究者将上述研究结果归纳于部分文章中，并获得台湾、新加坡、泰国、马来西亚等国会计专业人士的精确评论。他继续准备在国际会计期刊上发表研究成果。在一份报告中汇编了关于亚洲管理会计做法的一些文章和数据库以及重要的原始材料。本报告是为今后在亚洲部分国家开展问卷调查所做的前期准备和基础性工作。少

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: "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。