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The Rise And Fall Of Activity Based Costing In Japan, Hiroshi Ozawa, Anura De Zoysa
The Rise And Fall Of Activity Based Costing In Japan, Hiroshi Ozawa, Anura De Zoysa
Faculty of Business - Papers (Archive)
Activity Based Costing (ABC) has come to light in an era where there was worldwide attention for Japanese management systems and management accounting practices. Despite the worldwide hype for ABC as a method capable of producing more accurate product costs, ABC gathered very little interest from the business community in Japan. However, in contrast, Japanese management and cost accounting researchers took a positive view on the concept and attempted to discuss its applicability to Japanese companies as a viable alternative for their existing cost systems. Although, the collapse of the Japanese bubble economy in early 1990s provided some impetus for …
On The Evolution Of Firm Organization, Smes And Economic Growth In The Usa And Japan, Elias Sanidas
On The Evolution Of Firm Organization, Smes And Economic Growth In The Usa And Japan, Elias Sanidas
Faculty of Commerce - Papers (Archive)
The evolution of the organization of firms throughout history has only recently been extensively analysed. This evolution, especially in countries like the USA and Japan, i is important to know and understand for many reasons, and in particular for its contribution to economic growth.
Determinants Of Growth In Small Manufacturing Firms: The Japanese Experience, H. Wijewardena, S. Cooray
Determinants Of Growth In Small Manufacturing Firms: The Japanese Experience, H. Wijewardena, S. Cooray
Faculty of Business - Accounting & Finance Working Papers
While previous studies have reported the causes of failure of small firms, little empirical research has examined the factors contributing to their success or growth. We attempt to shed some light on this aspect through a study of a sample of small manufacturing firms operating in the Kobe region of Japan. The purpose of this study is to examine a set of firm and industry-specific variables that may have an impact on the growth of firms. The results of the study suggest that the firm size has a significant impact on the growth of firms, with relatively bigger firms in …