Conceptual analysis of value-based management and accounting: with reference to Japanese practices / Akira Nishimura

Conceptual analysis of value-based management and accounting: with reference to Japanese practices / Akira Nishimura

The aim of this paper is to outline and discuss the framework of contemporary management accounting known as ‘value-based management accounting’. At present, under the severe competition in the international markets, short-lived consumer sentiment and rapid change in technology, management should en...

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Main Author: Nishimura, Akira
Format: Article
Language:English
Published: Accounting Research Institute, Faculty of Accountancy & UiTM Press 2007
Subjects:
Managerial accounting
Online Access:http://ir.uitm.edu.my/id/eprint/174/
http://ir.uitm.edu.my/id/eprint/174/
http://ir.uitm.edu.my/id/eprint/174/1/AJ_AKIRA%20NISHIMURA%20APMAJ%2007.pdf
id uitm-174
recordtype eprints
spelling uitm-1742017-06-16T05:44:47Z http://ir.uitm.edu.my/id/eprint/174/ Conceptual analysis of value-based management and accounting: with reference to Japanese practices / Akira Nishimura Nishimura, Akira Managerial accounting The aim of this paper is to outline and discuss the framework of contemporary management accounting known as ‘value-based management accounting’. At present, under the severe competition in the international markets, short-lived consumer sentiment and rapid change in technology, management should enhance not only the effective and efficient value of product but also enterprise value for competitive advantage. This value management should look so forward and be so proactive as to be not swung around risk and uncertainty, while management accounting should also serve the management as a supplier of useful information on risk and opportunity. Accounting Research Institute, Faculty of Accountancy & UiTM Press 2007-12 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/174/1/AJ_AKIRA%20NISHIMURA%20APMAJ%2007.pdf Nishimura, Akira (2007) Conceptual analysis of value-based management and accounting: with reference to Japanese practices / Akira Nishimura. Asia-Pacific Management Accounting Journal (APMAJ), 2 (1). pp. 71-88. ISSN 1675-3194 https://apmaj.uitm.edu.my/
repository_type Digital Repository
institution_category Local University
institution Universiti Teknologi MARA
building UiTM Institutional Repository
collection Online Access
language English
topic Managerial accounting
spellingShingle Managerial accounting
Nishimura, Akira
Conceptual analysis of value-based management and accounting: with reference to Japanese practices / Akira Nishimura
description The aim of this paper is to outline and discuss the framework of contemporary management accounting known as ‘value-based management accounting’. At present, under the severe competition in the international markets, short-lived consumer sentiment and rapid change in technology, management should enhance not only the effective and efficient value of product but also enterprise value for competitive advantage. This value management should look so forward and be so proactive as to be not swung around risk and uncertainty, while management accounting should also serve the management as a supplier of useful information on risk and opportunity.
format Article
author Nishimura, Akira
author_facet Nishimura, Akira
author_sort Nishimura, Akira
title Conceptual analysis of value-based management and accounting: with reference to Japanese practices / Akira Nishimura
title_short Conceptual analysis of value-based management and accounting: with reference to Japanese practices / Akira Nishimura
title_full Conceptual analysis of value-based management and accounting: with reference to Japanese practices / Akira Nishimura
title_fullStr Conceptual analysis of value-based management and accounting: with reference to Japanese practices / Akira Nishimura
title_full_unstemmed Conceptual analysis of value-based management and accounting: with reference to Japanese practices / Akira Nishimura
title_sort conceptual analysis of value-based management and accounting: with reference to japanese practices / akira nishimura
publisher Accounting Research Institute, Faculty of Accountancy & UiTM Press
publishDate 2007
url http://ir.uitm.edu.my/id/eprint/174/
http://ir.uitm.edu.my/id/eprint/174/
http://ir.uitm.edu.my/id/eprint/174/1/AJ_AKIRA%20NISHIMURA%20APMAJ%2007.pdf
first_indexed 2023-09-18T22:44:10Z
last_indexed 2023-09-18T22:44:10Z
_version_ 1777417113663700992

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