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 |
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Format: | Article |
Language: | English |
Published: |
Accounting Research Institute, Faculty of Accountancy & UiTM Press
2007
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Online Access: | https://ir.uitm.edu.my/id/eprint/174/1/174.pdf https://ir.uitm.edu.my/id/eprint/174/ https://apmaj.uitm.edu.my/ |
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