Conceptual analysis of value-based management and accounting: with reference to Japanese practices / Akira Nishimura

Nishimura, Akira (2007) Conceptual analysis of value-based management and accounting: with reference to Japanese practices / Akira Nishimura. Asia-Pacific Management Accounting Journal (APMAJ), 2 (1). pp. 71-88. ISSN 1675-3194

Abstract

The aim of this paper is to outline and discuss the framework of contemporary management accounting known as ‘value-based management accounting’. At present, under the severe competition in the international markets, short-lived consumer sentiment and rapid change in technology, management should enhance not only the effective and efficient value of product but also enterprise value for competitive advantage. This value management should look so forward and be so proactive as to be not swung around risk and uncertainty, while management accounting should also serve the management as a supplier of useful information on risk and opportunity.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Nishimura, Akira
UNSPECIFIED
Subjects:
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Managerial accounting
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 1675-3194
Volume: 2
Number: 1
Page Range: pp. 71-88
Keywords: value-based management accounting (VBMA); Value-based leadership; Quick feedback; Reliable feed forward; Value analytic models
Date: December 2007
URI: https://ir.uitm.edu.my/id/eprint/174
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174

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