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

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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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Bibliographic Details
Main Author:	Nishimura, Akira
Format:	Article
Language:	English
Published:	Accounting Research Institute, Faculty of Accountancy & UiTM Press 2007
Subjects:	Managerial accounting
Online Access:	https://ir.uitm.edu.my/id/eprint/174/

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