Speculations on barriers to the transference of Japanese management accounting

Abstract

The Japanisation of British industry has been much debated. This paper speculates on the role of the UK management accountant as a barrier to the adoption of Japanese management accounting techniques, highlighting professional and cultural differences which could make UK management accountants reluctant converts to Japanisation. Such a reluctance in a key functional area might, in turn, hinder the importation of closely related Japanese production techniques, adversely affecting the competitiveness of UK manufacturing.

Citation

Jones, M.J., Munday, M. and Brinn, T. (1998), "Speculations on barriers to the transference of Japanese management accounting", Accounting, Auditing & Accountability Journal, Vol. 11 No. 2, pp. 204-215. https://doi.org/10.1108/09513579810215491