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Speculations on barriers to the transference of Japanese management accounting

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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 “Japanese” ideas became broadly known as Japanisation (see Elger and Smith, 1994; Oliver and Wilkinson, 1992). More specifically, mediated Japanisation occurs where British managements copied “Japanese” techniques. Ackroyd et al. (1988) identify two approaches. First, local managements incorporate the best of Japanese practice, blending new and existing techniques. These practices are mediated by differing organizational and managerial environments. Managements integrate their perceptions of Japanese practice with existing practice to minimise conflict. Second, local managements appeal to the superior efficiency of Japanese working methods to legitimise the introduction of indigenous change.

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: MCB University Press., 1998

Deskripsi Fisik

Accounting, Auditing & Accountability Journal, Vol. 11 No. 2, 1998, pp. 204-215

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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