Add to ORKGAbstract：This short paper discusses two specific management accounting practices introduced by Japanese national universities after their corporatisation in 2004. One was imposed on 42 university teaching hospitals in order to improve their accountability; the other was initiated by the Ministry of Education, Culture, Sports, Science & Technology (MEXT) as a means of paternalistic support for them after their independence from MEXT. While these practices bring their own benefits, universities have yet to utilise them effectively because they have not had any motivation to continue using them to enhance their internal management. Lastly, the reasons why these management accounting practices fail as policy instruments are pointed out from a t...
AbstractThis paper describes the transformation of Japan’s accounting standards over the past 2 deca...
Puzpose - The purpose of this study is to investigate factors influencing management accounting chan...
Research aims: This study aims to examine the effect of organizational strategy and management accou...
Since the incorporation of national universities in 2004, in which each national university was give...
none2Purpose – In recent years, the modernization of public management has become a topic of major c...
Purpose: This study examines whether management accounting knowledge and limited managerial discreti...
Purpose - This paper evaluates the role and influence played by the discipline of accounting through...
In the management accounting world, the so-called “Japanese Management Accounting” has been renowned...
In April 2004, the national universities, which used to be state facilities under the jurisdiction o...
Purpose: As accounting academics, the authors know that performance measurement is well-trodden gro...
The introduction of accrual accounting in the public sector has been one of the main business-like d...
This study reports on a survey of management accounting practices in public universities in Malaysia...
Research on Japanese management accounting in the past decade has grown but knowledge of Japanese co...
The paper wants to highlight some accounting practices in the early stage of the adoption of accrual...
Puzpose - The purpose of this study is to investigate factors influencing management accounting chan...
AbstractThis paper describes the transformation of Japan’s accounting standards over the past 2 deca...
Puzpose - The purpose of this study is to investigate factors influencing management accounting chan...
Research aims: This study aims to examine the effect of organizational strategy and management accou...
Since the incorporation of national universities in 2004, in which each national university was give...
none2Purpose – In recent years, the modernization of public management has become a topic of major c...
Purpose: This study examines whether management accounting knowledge and limited managerial discreti...
Purpose - This paper evaluates the role and influence played by the discipline of accounting through...
In the management accounting world, the so-called “Japanese Management Accounting” has been renowned...
In April 2004, the national universities, which used to be state facilities under the jurisdiction o...
Purpose: As accounting academics, the authors know that performance measurement is well-trodden gro...
The introduction of accrual accounting in the public sector has been one of the main business-like d...
This study reports on a survey of management accounting practices in public universities in Malaysia...
Research on Japanese management accounting in the past decade has grown but knowledge of Japanese co...
The paper wants to highlight some accounting practices in the early stage of the adoption of accrual...
Puzpose - The purpose of this study is to investigate factors influencing management accounting chan...
AbstractThis paper describes the transformation of Japan’s accounting standards over the past 2 deca...
Puzpose - The purpose of this study is to investigate factors influencing management accounting chan...
Research aims: This study aims to examine the effect of organizational strategy and management accou...