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 (APMAJ), 3 (1).
pp. 87-105.
ISSN 1675-3194
Official URL: https://apmaj.uitm.edu.my/
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.
Metadata
| Item Type: | Article |
|---|---|
| Creators: | Creators Email / ID Num. Nishimura, Akira UNSPECIFIED |
| 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: | 3 |
| Number: | 1 |
| Page Range: | pp. 87-105 |
| Keywords: | Chinese management accounting, Cellular phone, Combined typed management, Modular production |
| Date: | December 2008 |
| URI: | https://ir.uitm.edu.my/id/eprint/180 |
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