A History of Japanese Management Accounting

Hiroshi Okano*, Tomo Suzuki

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingChapter

18 Citations (Scopus)


Since the 1980s, the term "Japanese management accounting" has attracted serious attention, not in the least because of Japanese companies' international competitiveness. However, the term is often used without defining its exact referent. What is Japanese management accounting? Where does it come from? Are there any defining characteristics that make it "Japanese," which enhance Japanese companies' international competitiveness? Is Japanese management accounting particularly socially and culturally determined, and therefore, rarely applicable in foreign companies? After examining the evolution of Japanese management accounting, from the mid-nineteenth century to the year 2000, this chapter addresses the aforementioned questions from historical perspectives.

Original languageEnglish
Title of host publicationHandbooks of Management Accounting Research
EditorsChristopher Chapman, Anthony Hopwood, Michael Shields
Number of pages19
Publication statusPublished - 2006
Externally publishedYes

Publication series

NameHandbooks of Management Accounting Research
ISSN (Print)1751-3243

ASJC Scopus subject areas

  • Accounting


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