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...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | en |
| Published: |
Accounting Research Institute, Faculty of Accountancy & UiTM Press
2007
|
| Subjects: | |
| 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/ |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1833057830625607680 |
|---|---|
| author | Nishimura, Akira |
| author_facet | Nishimura, Akira |
| author_sort | Nishimura, Akira |
| building | Tun Abdul Razak Library |
| collection | Institutional Repository |
| content_provider | Universiti Teknologi Mara |
| content_source | UiTM Institutional Repository |
| continent | Asia |
| country | Malaysia |
| 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 |
| id | my.uitm.ir-174 |
| institution | Universiti Teknologi Mara |
| language | en |
| publishDate | 2007 |
| publisher | Accounting Research Institute, Faculty of Accountancy & UiTM Press |
| record_format | eprints |
| spelling | my.uitm.ir-1742022-07-04T02:56:36Z https://ir.uitm.edu.my/id/eprint/174/ Conceptual analysis of value-based management and accounting: with reference to Japanese practices / Akira Nishimura apmaj 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 https://ir.uitm.edu.my/id/eprint/174/1/174.pdf Conceptual analysis of value-based management and accounting: with reference to Japanese practices / Akira Nishimura. (2007) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29/>, 2 (1). pp. 71-88. ISSN 1675-3194 https://apmaj.uitm.edu.my/ |
| spellingShingle | Managerial accounting Nishimura, Akira Conceptual analysis of value-based management and accounting: with reference to Japanese practices / Akira Nishimura |
| title | 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_short | 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 |
| topic | Managerial accounting |
| url | https://ir.uitm.edu.my/id/eprint/174/1/174.pdf https://ir.uitm.edu.my/id/eprint/174/ https://apmaj.uitm.edu.my/ |
| url_provider | http://ir.uitm.edu.my/ |