個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Another Hidden Edge: Japanese Management Accounting
內容大綱
The most essential difference between management accounting in the United States and Japan is philosophical. Accounting plays more of an "influential" than an "informational" role in Japan. In general, Japanese accounting systems are designed to be consistent with corporate strategy, not independent of it. There is a more direct linkage than in the United States between management accounting practices and overall corporate goals.