Management, Uncertainty, and Accounting Case Studies, Theoretical Mo
This book offers valuable insights into the management of uncertainty and business enterprises risk. Propelled by clear construct and communication, Nishimura introduces an innovate model (COLC) that embodies forward-looking, globalized understandings of
- PDF / 4,555,094 Bytes
- 367 Pages / 419.58 x 612.28 pts Page_size
- 94 Downloads / 187 Views
Management, Uncertainty, and Accounting Case Studies, Theoretical Models, and Useful Strategies
Management, Uncertainty, and Accounting
Akira Nishimura
Management, Uncertainty, and Accounting Case Studies, Theoretical Models, and Useful Strategies
Akira Nishimura Beppu University Oita-City, Oita, Japan
ISBN 978-981-10-8988-6 ISBN 978-981-10-8989-3 (eBook) https://doi.org/10.1007/978-981-10-8989-3 Library of Congress Control Number: 2018944442 © The Editor(s) (if applicable) and The Author(s) 2019 This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. Cover illustration: © Johannes Hulsch / EyeEm Cover design by Ran Shauli Printed on acid-free paper This Palgrave Macmillan imprint is published by the registered company Springer Nature Singapore Pte Ltd. The registered company address is: 152 Beach Road, #21-01/04 Gateway East, Singapore 189721, Singapore
Preface and Acknowledgments
“What is accounting?” has been my research theme for a long time, ever since Professor T. Okabe, my dissertation advisor, posed this question to me at the graduate school of Kyoto University. This question has extended to an inquiry into the essential nature of management accounting and management since I made management accounting research my career. As part of this inquiry, I wrote Management Accounting: Feed-Forward and Asian Perspectives (Palgrave Macmillan, 2003), in which, based on the practical connection between the creative control function of management and the cognitive control function of accounting, I defined the function of management accounting as cognitive control for business value creation. From this, I analyzed new management accounting practices and theories in the 1970s and their future directions from a feed-forward viewpoint and through comparative studies of Western and Asian management accounting, after clarifying the fundamental
Data Loading...
