Speculations on barriers to the transference of Japanese management accounting

The term “Japanisation” was first used to describe a host of changes introduced into some sectors of Western industry during the mid-1980s. According to Turnbull (1986), British executives returned from Japan with new ideas about manufacturing, including just-in-time (JIT) production, zero defects, total quality management and kaizen (continuous improvement systems). The importation of “…