Restoring The Relevance of Management Accounting  

Oleh:

Hiromoto, Toshiro

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Management Accounting Research vol. 3 (1991), page 1-15.
Topik: Management; relevance; management accounting
Fulltext: JJ36.1 3 91 1-15.pdf (2.34MB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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In our internationally competitive business environment, the path to take to restore the relevance of management accounting is sought by many. This article is based on the author's intensive field studies at successful Japanese manufacturing firms in several major industries, including automobiles, semiconductors, and consumer electronics. Four case descriptions are included. Today's innovative management accounting systems are designed to support continuous innovation, which is a new common theme of management accounting systems design. The four elements of the new theme are : A Behaviour Influencing Focus, Market - Driven Management and A Dynamic and Team - Oriented Approach. In the past, management accounting has tended to focus on optimization with respect to a given set of parameters. Today's manufacturers, however, need a new system that would promote strategic management and focus on motivating employees to act strategically.

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