Asian economic growth and management accounting / Akira Nishimura

This study is intended to investigate Asian management accounting practices in relation to economic growth. In order to clarify the features of management accounting practices in Asian countries, the development of management accounting is divided into four stages which distinguishes the process by...

Full description

Bibliographic Details
Main Author: Nishimura, Akira
Format: Article
Language:English
Published: Faculty of Accountancy & Accounting Research Institute (ARI) 2002
Subjects:
Online Access:http://ir.uitm.edu.my/id/eprint/13694/
http://ir.uitm.edu.my/id/eprint/13694/1/AJ_AKIRA%20NISHIMURA%20MAR%2002.pdf
id uitm-13694
recordtype eprints
spelling uitm-136942016-07-21T08:41:11Z http://ir.uitm.edu.my/id/eprint/13694/ Asian economic growth and management accounting / Akira Nishimura Nishimura, Akira Managerial accounting Data processing. Including accounting machines, automated accounting systems, and accounting software This study is intended to investigate Asian management accounting practices in relation to economic growth. In order to clarify the features of management accounting practices in Asian countries, the development of management accounting is divided into four stages which distinguishes the process by drifting management accounting from an integrated process right through the traditional, quantitative and mathematical processes. In particular management accounting systems in Japan, NIES and ASEAN are viewed in the light of the four stages. It is also emphasized that the steady establishment of financial accounting, particularly disclosure systems, play an important role in the progress of management accounting, by referring to a lesson from Japan. Faculty of Accountancy & Accounting Research Institute (ARI) 2002 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/13694/1/AJ_AKIRA%20NISHIMURA%20MAR%2002.pdf Nishimura, Akira (2002) Asian economic growth and management accounting / Akira Nishimura. Malaysian Accounting Review, 1 (1). pp. 87-101. ISSN 1675-4077
repository_type Digital Repository
institution_category Local University
institution Universiti Teknologi MARA
building UiTM Institutional Repository
collection Online Access
language English
topic Managerial accounting
Data processing. Including accounting machines, automated accounting systems, and accounting software
spellingShingle Managerial accounting
Data processing. Including accounting machines, automated accounting systems, and accounting software
Nishimura, Akira
Asian economic growth and management accounting / Akira Nishimura
description This study is intended to investigate Asian management accounting practices in relation to economic growth. In order to clarify the features of management accounting practices in Asian countries, the development of management accounting is divided into four stages which distinguishes the process by drifting management accounting from an integrated process right through the traditional, quantitative and mathematical processes. In particular management accounting systems in Japan, NIES and ASEAN are viewed in the light of the four stages. It is also emphasized that the steady establishment of financial accounting, particularly disclosure systems, play an important role in the progress of management accounting, by referring to a lesson from Japan.
format Article
author Nishimura, Akira
author_facet Nishimura, Akira
author_sort Nishimura, Akira
title Asian economic growth and management accounting / Akira Nishimura
title_short Asian economic growth and management accounting / Akira Nishimura
title_full Asian economic growth and management accounting / Akira Nishimura
title_fullStr Asian economic growth and management accounting / Akira Nishimura
title_full_unstemmed Asian economic growth and management accounting / Akira Nishimura
title_sort asian economic growth and management accounting / akira nishimura
publisher Faculty of Accountancy & Accounting Research Institute (ARI)
publishDate 2002
url http://ir.uitm.edu.my/id/eprint/13694/
http://ir.uitm.edu.my/id/eprint/13694/1/AJ_AKIRA%20NISHIMURA%20MAR%2002.pdf
first_indexed 2023-09-18T22:50:12Z
last_indexed 2023-09-18T22:50:12Z
_version_ 1777417492524695552