Comparative studies of cost accounting practices in Japan and Germany / Shinsuke Wada and Peter Kajüter

Wada, Shinsuke and Peter, Kajüter (2012) Comparative studies of cost accounting practices in Japan and Germany / Shinsuke Wada and Peter Kajüter. Asia-Pacific Management Accounting Journal, 7 (1). pp. 95-114. ISSN 1675-3194

Abstract

This paper examines the characteristics of cost accounting in Japan and Germany and how it is embedded in the cultural, institutional and educational environment. The findings are based on an exploratory survey concerning cost accounting in medium-sized Japanese and German companies in the food and beverage, mechanical engineering as well as hospital sector. The main purpose of this project is to investigate the similarities and the differences of cost accounting practices in Japan and Germany. In particular, this paper describes the close relationships of cost accounting and cultural factors. The empirical results suggest that Japanese cost accountants are rather integrated into the Japanese management systems. Moreover, a gap between education and practice, and a diversity of career developments in the field of cost accounting are identified.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Wada, Shinsuke
UNSPECIFIED
Peter, Kajüter
UNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Costs. Industrial costs
H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Cost effectiveness
Divisions: Universiti Teknologi MARA, Shah Alam > Faculty of Accountancy
Journal or Publication Title: Asia-Pacific Management Accounting Journal
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 1675-3194
Volume: 7
Number: 1
Page Range: pp. 95-114
Keywords: Cost accounting; Japan; Germany; cultural factors
Date: June 2012
URI: https://ir.uitm.edu.my/id/eprint/10812
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ID Number

10812

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