Structural Analysis of Management Accounting Practices in Asian Countries

研究代表从1999年开始，在两年的时间里进行了研究项目，取得了以下成果：1 .研究员收集整理了亚洲地区管理会计理论和实践方面具有代表性的重要文献，并收集了亚洲地区会计师的重要原件。同时，以日本出版的《经济文献季刊》和《会计期刊》为基础，构建了亚洲地区管理会计和财务会计制度相关文献数据库。该数据库包括日本管理会计和基本会计制度的文件，以及亚洲各国的管理会计问题。这些结果被汇编成一份参考书目。本研究在收集整理的文献资料的基础上，梳理了亚洲地区管理会计和基本会计制度的几种类型及其区域特殊性。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，对管理会计实务与管理组织、财务会计制度、管理控制制度、管理环境的关系也给予了关注。​针对日本管理会计的特点，研究者从管理组织和其他环境（经济、政治、文化、宗教等）方面比较了日本和亚洲其他国家的管理会计实践，明确了两者的结构性差异。因此，研究者可以认识到将管理会计实践转移到其他国家的困难，以及为此目的考虑文化问题的必要性。最后，研究人员在一些文章中总结了上述结果，并从台湾，新加坡，泰国和马来西亚的会计专业人员那里获得了精确的收入。他继续准备在国际会计期刊上发表研究成果。有关亚洲管理会计实务的一些文章和数据库，以及重要的原始资料汇编成一份报告。本报告是近期在亚洲一些国家开展问卷调查研究的准备工作和基础性工作。少

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