TY  - ABST
T1  - Guest editorial: Introduction to Management Accounting Change in Japan
Y1  - 2013
A1  - Akroyd,Chris
A1  - Kato,Yutaka
KW  - Accounting
AB  - Purpose –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.
VL  - 9
UR  - http://www.emeraldinsight.com/doi/full/10.1108/JAOC-03-2013-0031
CP  - 4
U2  - d
U4  - 69460856832
ID  - 69460856832
ER  -