01173nas a2200157   4500008004100000245007500041210006900116260000900185300001200194490000600206520068400212653001500896100001800911700001700929856006900946       2013                        eng d00aGuest editorial: Introduction to Management Accounting Change in Japan0 aGuest editorial Introduction to Management Accounting Change in   c2013  a376-3790 v93 aPurpose –The purpose of this paper is to introduce this special issue on management accounting change in Japan.<br><br>Design/methodology/approach – This paper provides a summary to the papers in this special issue and reflects on the themes and findings revealed. <br><br>Findings – The review shows that management accounting change in Japan has been complex and dynamic, responding to both local economic and social conditions as well as changes brought about by globalization.<br><br>Originality/value – This paper provides a context for the topic of management accounting change in Japan and seeks to show the significance of management accounting research in Japan.10aAccounting1 aAkroyd, Chris1 aKato, Yutaka  uhttp://www.emeraldinsight.com/doi/full/10.1108/JAOC-03-2013-0031