The cultural significance of accounting in Japan
AbstractWe have had a spate of works on "Japanese Management" in the world, but very few on "Japanese Accounting". In this article it is made clear that the functioning of accounting is contingent on the culture in which the accounting systems are incorporated, and that in order to discuss this intermingling of accounting and culture a perspective elaborated in Scandinavia can be relevant despite the uniqueness of Japanese culture. For only non-rationalistic or "naturalistic" perspectives can provide a basis for understanding the cultural dynamics of Japanese organizations and Japanese society. Thus the roles of accounting in Japan go far beyond what has been discussed in accounting textbooks.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Elsevier in its journal Scandinavian Journal of Management.
Volume (Year): 5 (1989)
Issue (Month): 4 ()
Contact details of provider:
Web page: http://www.elsevier.com/wps/find/journaldescription.cws_home/872/description#description
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- 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.
- Alnoor Bhimani, 1998. "Knowledge, motivation and accounting form: an historical exploration," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 1-30.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Zhang, Lei).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.