Examination of U.S.-based Japanese subsidiaries: Evidence of the transfer of the Japanese strategic cost management

International Journal of Accounting

Volumn 32, Issue 4, 1997, Pages 417-440

  Al Chen, Y S ^a   Romocki, Timothy ^a   Zuckerman, Gilroy J ^a  

^a NORTH CAROLINA STATE UNIVERSITY   (United States)

Author keywords

Advanced manufacturing environment; Comparison of Japanese and American cost management practices; Cost management; Japanese cost management techniques; Japanese operations in the U.S.; Transfer of cost accounting across cultures

Indexed keywords

EID: 15844370899     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(97)90031-5     Document Type: Article

References (6)

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4. Cochrane, L. 1993. "Not Just Another Quality Snow Job," The Wall Street Journal, (May 24).
5. Drucker, P. F. 1990. "The Emerging Theory of Manufacturing," Harvard Business Review, (May/ June): 94-102
6. Dunk, A. S. 1992. "Reliance on Budgetary Control, Manufacturing Process Automation and Production Subunit Performance: A Research Note," Accounting. Organizations and Society, 17(3/4), 195-203.