Effect of management system on management accounting: the case of Chinese cellular phone terminal unit manufacturers / Akira Nishimura

In this paper the recent characteristics of Chinese management accounting and its genera background are examined with reference to the cellular phone terminal unit manufacturers in comparison with the Japanese situation. In particular the formation of big businesses and the effect of their managemen...

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Main Author:	Nishimura, Akira
Format:	Article
Language:	English
Published:	Accounting Research Institute, Faculty of Accountancy & UiTM Press 2008
Online Access:	http://ir.uitm.edu.my/id/eprint/180/ http://ir.uitm.edu.my/id/eprint/180/ http://ir.uitm.edu.my/id/eprint/180/1/AJ_AKIRA%20NISHIMURA%20APMAJ%2008.pdf

id	uitm-180
recordtype	eprints
spelling	uitm-1802017-06-19T08:26:03Z http://ir.uitm.edu.my/id/eprint/180/ Effect of management system on management accounting: the case of Chinese cellular phone terminal unit manufacturers / Akira Nishimura Nishimura, Akira In this paper the recent characteristics of Chinese management accounting and its genera background are examined with reference to the cellular phone terminal unit manufacturers in comparison with the Japanese situation. In particular the formation of big businesses and the effect of their management system on management accounting are clarified. At the same time, this paper refers to a bipolar divergence between the big businesses and the defeated firms in this industry which was caused by the intense price competition. Accounting Research Institute, Faculty of Accountancy & UiTM Press 2008-12 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/180/1/AJ_AKIRA%20NISHIMURA%20APMAJ%2008.pdf Nishimura, Akira (2008) Effect of management system on management accounting: the case of Chinese cellular phone terminal unit manufacturers / Akira Nishimura. Asia-Pacific Management Accounting Journal (APMAJ), 3 (1). pp. 87-105. ISSN 1675-3194 https://apmaj.uitm.edu.my/
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
description	In this paper the recent characteristics of Chinese management accounting and its genera background are examined with reference to the cellular phone terminal unit manufacturers in comparison with the Japanese situation. In particular the formation of big businesses and the effect of their management system on management accounting are clarified. At the same time, this paper refers to a bipolar divergence between the big businesses and the defeated firms in this industry which was caused by the intense price competition.
format	Article
author	Nishimura, Akira
spellingShingle	Nishimura, Akira Effect of management system on management accounting: the case of Chinese cellular phone terminal unit manufacturers / Akira Nishimura
author_facet	Nishimura, Akira
author_sort	Nishimura, Akira
title	Effect of management system on management accounting: the case of Chinese cellular phone terminal unit manufacturers / Akira Nishimura
title_short	Effect of management system on management accounting: the case of Chinese cellular phone terminal unit manufacturers / Akira Nishimura
title_full	Effect of management system on management accounting: the case of Chinese cellular phone terminal unit manufacturers / Akira Nishimura
title_fullStr	Effect of management system on management accounting: the case of Chinese cellular phone terminal unit manufacturers / Akira Nishimura
title_full_unstemmed	Effect of management system on management accounting: the case of Chinese cellular phone terminal unit manufacturers / Akira Nishimura
title_sort	effect of management system on management accounting: the case of chinese cellular phone terminal unit manufacturers / akira nishimura
publisher	Accounting Research Institute, Faculty of Accountancy & UiTM Press
publishDate	2008
url	http://ir.uitm.edu.my/id/eprint/180/ http://ir.uitm.edu.my/id/eprint/180/ http://ir.uitm.edu.my/id/eprint/180/1/AJ_AKIRA%20NISHIMURA%20APMAJ%2008.pdf
first_indexed	2023-09-18T22:44:11Z
last_indexed	2023-09-18T22:44:11Z
_version_	1777417114563379200

Effect of management system on management accounting: the case of Chinese cellular phone terminal unit manufacturers / Akira Nishimura

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