Speculations on barriers to the transference of Japanese management accounting

Article Abstract:

Research into the use of modified versions of Japanese management accounting in the UK has focused on the role of the UK management accountant as a potential obstacle to the use of Japanese management accounting techniques. It is possible that organizational, cultural and professional differences between management accountants in Japan and the UK may hamper the mediated Japanization of accounting procedures in the UK. This may in turn hamper the importation of related Japanese production techniques and have a negative impact on the UK's manufacturing competitiveness.

Accounting Methods, Accounting, Managerial accounting

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Accounting for biodiversity: operationalising environmental accounting

Article Abstract:

The article examines environmental accounting practices, using a publicly listed firm in the United Kingdom as an example. The natural inventory model is shown to produce significant benefits at a modest cost.

Comparative analysis, Environmental auditing

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Differential patterns of textual characteristics and company performance in the chairman's statement

Article Abstract:

Analysis of relation between corporate financial performance and reporting techniques of companies, is presented, based on examination of textual characteristics of company reports.

Analysis, Behavior, Corporation reports, Company reports, Chairpersons, Business performance management

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