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

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, 3 (1). pp. 87-105. ISSN 1675-3194

Abstract

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.

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Metadata

Item Type: Article
Creators:
CreatorsID Num.
Nishimura, AkiraUNSPECIFIED
Divisions: Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal
ISSN: 1675-3194
Volume: 3
Number: 1
Page Range: pp. 87-105
Item ID: 180
Uncontrolled Keywords: Chinese management accounting, Cellular phone, Combined typed management, Modular production
URI: http://ir.uitm.edu.my/id/eprint/180

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