Transplanting Japanese Management Accounting and Cultural Relevance

Abstract

The Japanese business community strongly believes that the successful penetration of Japanese companies into international markets had been as a result of its management system (including its system of management accounting). Consequently, Japanese big businesses had been actively transferring their management systems to their overseas affiliates. In addition, in pursuit of high quality and productivity, non-Japanese managers in other countries have introduced Japanese management methods into their companies. Some have termed this process ‘Japanization’ (see, for example, Munday, 1991; Oliver et al., 1991; Marinaccio and Morris, 1991).