Postcard from Japan: A management accounting view

Article Abstract:

The 1998 APIRA Conference featured several papers on management accounting change internationally. The papers considered the transferability of Japanese cost management methods, the role of management accounting in public sector transformation, management control system design and ethnographic case studies of management accounting change. The theme of the papers was the quality and benefits of intensive case study research.

Author: Hopper, Trevor
Accounting Methods, Accounting, Managerial accounting

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Japanese cost management meets Sri Lankan politics: disappearance and reappearance of bureaucratic management controls in a privatised utility

Article Abstract:

The article examines political, economic, and cultural factors that impact management accounting and modes of production, using the removal of a Japanese manager from the partially privatized Sri Lanka Telecommunications company. Rather than using direct intervention, politicians used their control of the industry's regulatory system to oust the manager and regain influence.

Author: Hopper, Trevor, Wickramasinghe, Danture, Rathnasiri, Chandana
Sri Lanka, History, Political aspects, Industry regulations, Government regulation of business, Sri Lanka Telecom

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Transfer in context: replication and adaptation in knowledge transfer relationships

Article Abstract:

This article explores the reproduction and adaptation methods of telecommunications industry, using organizational knowledge theory.

Author: Williams, Charles
United States, Analysis, Technology application, Adaptation (Biology), Evolutionary adaptation, Technology transfer, Copying

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Subjects list: Methods, Management, Telecommunications services industry, Telecommunications industry, Communications industry, Company business management
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