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Cost accounting standard and cost accounting systems in Japan. Lessons from the past - recovering lost traditions

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  • Takeo Yoshikawa

Abstract

This paper aims to show two things. The first is how Japanese culture has contributed to the development of Japanese cost accounting history. The second is to reveal the research possibilities of cost accounting history. This paper also reviews the salient features of several important examples of these aspects of cost accounting practice in Japan. It therefore explores, through some practical illustrations, how and why Japanese cost accounting differs from that found in the West.

Suggested Citation

  • Takeo Yoshikawa, 2001. "Cost accounting standard and cost accounting systems in Japan. Lessons from the past - recovering lost traditions," Accounting History Review, Taylor & Francis Journals, vol. 11(3), pages 269-281.
    • Handle: RePEc:taf:acbsfi:v:11:y:2001:i:3:p:269-281
    DOI: 10.1080/09585200126618
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    Cited by:

    1. Peter, Winter, 2005. "Japanische Kostenrechnungssysteme - Analyse der Kostenrechnungssysteme nach dem japanischen Kostenrechnungsstandard [Japanese Cost Accounting Systems - analysis of the cost accounting systems of th," MPRA Paper 17117, University Library of Munich, Germany.
    2. Gregory Wegmann & Johei Oshita, 2018. "A comparison between Japanese and French cost management-Contingency and institutional perspectives," Post-Print halshs-01961763, HAL.
    3. Malcolm Anderson, 2002. "Accounting History publications 2001," Accounting History Review, Taylor & Francis Journals, vol. 12(3), pages 505-512.

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