This work examines present management accounting issues in the light of Japanese experiences. This is particularly important in the study of management accounting since Japanese management t only learnt from the West but also grew out of it. The book describes the importance and meaning of feed forward management accounting, compares Asian and Japanese management accounting with the Western approach and examines the philosophy behind them. It ends by looking into the future of management accounting science.
AKIRA NISHIMURA is Professor of Management Accounting at Kyushu Sangyou University and Emeritus Professor of Kyushu University, Japan. He was Vice President of the Japanese Association of Management Accounting, and has published numerous academic articles and books on the subject, including Accounting in the Asia-Pacific Region in 1997.