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A Comparative Analysis of Management Accounting Practices in Australia and Japan: An Empirical Investigation

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  • Wijewardena, Hema
  • De Zoysa, Anura

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  • Wijewardena, Hema & De Zoysa, Anura, 1999. "A Comparative Analysis of Management Accounting Practices in Australia and Japan: An Empirical Investigation," The International Journal of Accounting, Elsevier, vol. 34(1), pages 49-70.
    • Handle: RePEc:eee:accoun:v:34:y:1999:i:1:p:49-70
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    References listed on IDEAS

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    1. Takatera, Sadao & Yamamoto, Masahiro, 1989. "The cultural significance of accounting in Japan," Scandinavian Journal of Management, Elsevier, vol. 5(4), pages 235-250.
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    Cited by:

    1. Dekker, H. & Smidt, P., 2001. "The adoption and use of target costing in Dutch listed firms," Serie Research Memoranda 010a, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    2. Kamilah Ahmad, 2017. "The Implementation of Management Accounting Practices and its Relationship with Performance in Small and Medium Enterprises," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 342-353.
    3. Thi Tu Oanh Le & Thi Ngoc Bui & Manh Dung Tran, 2018. "Management Accounting Information in Vietnamese Small and Medium Sized Enterprises," Accounting and Finance Research, Sciedu Press, vol. 7(1), pages 130-130, February.
    4. Ladislav Šiška, 2016. "The Contingency Factors Affecting Management Accounting in Czech Companies," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 64(4), pages 1383-1392.
    5. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
    6. Zounta, Stella & Bekiaris, Michail G., 2009. "Cost-based Management and Decision Making in Greek Luxury Hotels," MPRA Paper 25459, University Library of Munich, Germany, revised 27 Aug 2009.
    7. Odysseas Pavlatos, 2009. "Management accounting practices in the Greek hospitality industry," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(1), pages 81-98, January.
    8. Sugiyama, Sachiko & Islam, Jesmin, 2016. "Empirical findings from the reconciliations in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia," Advances in accounting, Elsevier, vol. 35(C), pages 143-158.
    9. Yazdifar, Hassan & Askarany, Davood, 2012. "A comparative study of the adoption and implementation of target costing in the UK, Australia and New Zealand," International Journal of Production Economics, Elsevier, vol. 135(1), pages 382-392.
    10. Dekker, Henri & Smidt, Peter, 2003. "A survey of the adoption and use of target costing in Dutch firms," International Journal of Production Economics, Elsevier, vol. 84(3), pages 293-305, June.
    11. Thuy Thanh Tran & Christian Herzig, 2020. "Material Flow Cost Accounting in Developing Countries: A Systematic Review," Sustainability, MDPI, vol. 12(13), pages 1-18, July.
    12. Haka, Susan F. & Heitger, Dan L., 2004. "International managerial accounting research: A contracting framework and opportunities," The International Journal of Accounting, Elsevier, vol. 39(1), pages 21-69.
    13. Andreas Hoffjan & Rouven Trapp & Christoph Endenich & Thomas Boucoiran, 2012. "International budgeting—challenges for German-French companies," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(1), pages 5-25, September.
    14. Patricia Everaert & Stijn Loosveld & Tom Van Acker & Marijke Schollier & Gerrit Sarens, 2006. "Characteristics of target costing: theoretical and field study perspectives," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 3(3), pages 236-263, September.

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