Comparative studies of cost accounting practices in Japan and Germany / Shinsuke Wada and Peter Kajüter

This paper examines the characteristics of cost accounting in Japan and Germany and how it is embedded in the cultural, institutional and educational environment. The findings are based on an exploratory survey concerning cost accounting in medium-sized Japanese and German companies in the food and...

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Bibliographic Details
Main Authors: Wada, Shinsuke (Author), Peter, Kajüter (Author)
Format: Article
Language:English
Published: Accounting Research Institute (ARI), 2012-06.
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