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Another Hidden Edge: Japanese Management Accounting
- 商品編號：88406
- 商品分類：Article
- 長度：4頁
- 出版日期：1988-07-01
- 學門：
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.