The Adaption of Management Accounting Systems to Changing Market Conditions: Japanese Evidence
研究了日本管理会计如何适应新的生产环境，回顾了管理会计与生产工程技术的重要性，并预测了未来管理会计的演变路径。
SUMMARY This paper considers how Japanese management accounting interfaces with the new production environments being implemented in Japan. A review of evidence on the relative importance of the set of management accounting and production engineering techniques is presented. On the basis of these results the paper presents tentative predictions about the evolutionary path of future management accounting in Japan.