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A COMPARATIVE STUDY OF THE MANAGEMENT ACCOUNTING PRACTICES OF INDUSTRIAL COMPANIES IN THE UNITED STATES AND JAPAN
Abstract
The objective of the study was to examine the development and current usage of selected management accounting concepts on a comparative basis using data from large manufacturing companies located in the United States and Japan. A questionnaire was used to gather the data, and 106 and 147 responses were obtained from Japanese and United States firms respectively. Executives were asked to rate the importance of selected management accounting concepts to the planning and control function for their company; to indicate use or nonuse of selected quantitative techniques; to rank the purposes for which they use accounting data according to their degree of importance; to indicate use or nonuse of a formal statement of long range plans; to indicate the time span of long range plans if used; to indicate the positions within the company that participate in the preparation of the operating budget; and to indicate the length of time that selected management accounting concepts had been in use by their companies. Statistically significant differences between United States and Japanese companies were noted in the responses concerning the degree of importance assigned to the use of direct costing, transfer pricing, responsibility accounting, standard costing, and return on investment; in the extent of usage of long range plans; in the time span used for long range plans; in the number of positions within the firm that participate in budget preparation; and in the length of time that inventory models had been in use. Differences noted were consistent with the export orientation of Japanese firms and the cooperative nature of Japanese labor management relations. Statistical methods used to analyze the data were the analysis of variance, the chi-square test for independence, and the Spearman rank-order correlation test.
Subject Area
Accounting
Recommended Citation
HAWKINS, CHARLES E, "A COMPARATIVE STUDY OF THE MANAGEMENT ACCOUNTING PRACTICES OF INDUSTRIAL COMPANIES IN THE UNITED STATES AND JAPAN" (1983). ETD collection for University of Nebraska-Lincoln. AAI8404828.
https://digitalcommons.unl.edu/dissertations/AAI8404828