TitleGuest editorial: Introduction to Management Accounting Change in Japan
Publication TypeMiscellaneous
Year of Publication2013
AuthorsAkroyd, C, Kato, Y

Purpose –The purpose of this paper is to introduce this special issue on management accounting change in Japan.

Design/methodology/approach – This paper provides a summary to the papers in this special issue and reflects on the themes and findings revealed.

Findings – The review shows that management accounting change in Japan has been complex and dynamic, responding to both local economic and social conditions as well as changes brought about by globalization.

Originality/value – This paper provides a context for the topic of management accounting change in Japan and seeks to show the significance of management accounting research in Japan.