Comparative studies of cost accounting practices in Japan and Germany / Shinsuke Wada and Peter Kajüter

• 主要な著者: Wada, Shinsuke (著者), Peter, Kajüter (著者)
• フォーマット: 図書
• 出版事項: Accounting Research Institute (ARI), 2012-06.
• 主題: Article; PeerReviewed
• オンライン･アクセス: Link Metadata

This paper examines the characteristics of cost accounting in Japan and Germany and how it is embedded in the cultural, institutional and educational environment. The findings are based on an exploratory survey concerning cost accounting in medium-sized Japanese and German companies in the food and...