Style and Process of Accoutabilities in Strategic Cost Management.

日本成本管理的一些组成部分可以在目标成本管理、准时化生产系统等中观察到，它们是管理会计领域最近研究的重点：跨职能团队、交互式组织学习和通过组织成员之间共享信息的知识创造活动以及扁平化组织就是这些组成部分的例子。另一方面，在文献中，我们还可以找到管理会计的另一种论点：自1980年初以来一直倡导的战略成本管理或战略管理会计。这一论断蕴含着诸多规范要素，寻找这两大流派的契合点是当前研究者的一项重要任务。为此，我在这项研究中研究了通过管理会计信息中介的问责的方式和过程。我在1997年和1998年做了一次全面的文献调研和深入的实地调研。实地研究表明，战略成本管理或战略管理会计的规范视角与日本的成本管理实践之间存在一些差距，但我也发现，差异可能会更小，这取决于问责方式和过程的变化。

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.