Effect of management system on management accounting: the case of Chinese cellular phone terminal unit manufacturers / Akira Nishimura
In this paper the recent characteristics of Chinese management accounting and its genera background are examined with reference to the cellular phone terminal unit manufacturers in comparison with the Japanese situation. In particular the formation of big businesses and the effect of their managemen...
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| Format: | Article |
| Language: | en |
| Published: |
Accounting Research Institute, Faculty of Accountancy & UiTM Press
2008
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| Online Access: | https://ir.uitm.edu.my/id/eprint/180/1/AJ_AKIRA%20NISHIMURA%20APMAJ%2008.pdf https://ir.uitm.edu.my/id/eprint/180/ https://apmaj.uitm.edu.my/ |
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| _version_ | 1833057832383021056 |
|---|---|
| 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 | In this paper the recent characteristics of Chinese management accounting and its genera background are examined with reference to the cellular phone terminal unit manufacturers in comparison with the Japanese situation. In particular the formation of big businesses and the effect of their management system on management accounting are clarified. At the same time, this paper refers to a bipolar divergence between the big businesses and the defeated firms in this industry which was caused by the intense price competition. |
| format | Article |
| id | my.uitm.ir-180 |
| institution | Universiti Teknologi Mara |
| language | en |
| publishDate | 2008 |
| publisher | Accounting Research Institute, Faculty of Accountancy & UiTM Press |
| record_format | eprints |
| spelling | my.uitm.ir-1802017-06-19T08:26:03Z https://ir.uitm.edu.my/id/eprint/180/ Effect of management system on management accounting: the case of Chinese cellular phone terminal unit manufacturers / Akira Nishimura apmaj Nishimura, Akira In this paper the recent characteristics of Chinese management accounting and its genera background are examined with reference to the cellular phone terminal unit manufacturers in comparison with the Japanese situation. In particular the formation of big businesses and the effect of their management system on management accounting are clarified. At the same time, this paper refers to a bipolar divergence between the big businesses and the defeated firms in this industry which was caused by the intense price competition. Accounting Research Institute, Faculty of Accountancy & UiTM Press 2008-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/180/1/AJ_AKIRA%20NISHIMURA%20APMAJ%2008.pdf Effect of management system on management accounting: the case of Chinese cellular phone terminal unit manufacturers / Akira Nishimura. (2008) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29/>, 3 (1). pp. 87-105. ISSN 1675-3194 https://apmaj.uitm.edu.my/ |
| spellingShingle | Nishimura, Akira Effect of management system on management accounting: the case of Chinese cellular phone terminal unit manufacturers / Akira Nishimura |
| title | Effect of management system on management accounting: the case of Chinese cellular phone terminal unit manufacturers / Akira Nishimura |
| title_full | Effect of management system on management accounting: the case of Chinese cellular phone terminal unit manufacturers / Akira Nishimura |
| title_fullStr | Effect of management system on management accounting: the case of Chinese cellular phone terminal unit manufacturers / Akira Nishimura |
| title_full_unstemmed | Effect of management system on management accounting: the case of Chinese cellular phone terminal unit manufacturers / Akira Nishimura |
| title_short | Effect of management system on management accounting: the case of Chinese cellular phone terminal unit manufacturers / Akira Nishimura |
| title_sort | effect of management system on management accounting: the case of chinese cellular phone terminal unit manufacturers / akira nishimura |
| url | https://ir.uitm.edu.my/id/eprint/180/1/AJ_AKIRA%20NISHIMURA%20APMAJ%2008.pdf https://ir.uitm.edu.my/id/eprint/180/ https://apmaj.uitm.edu.my/ |
| url_provider | http://ir.uitm.edu.my/ |