Japanese culture and budgeting: a review of the literature and a limited pilot study to illustrate the research agenda
Article
Article Title | Japanese culture and budgeting: a review of the literature and a limited pilot study to illustrate the research agenda |
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ERA Journal ID | 19111 |
Article Category | Article |
Authors | Yee, Cassandra Seow-Ling (Author), Otsuka, Setsuo (Author), James, Kieran (Author) and Leung, Jenny Kwai-Sim (Author) |
Journal Title | Managerial Auditing Journal |
Journal Citation | 23 (9), pp. 873-899 |
Number of Pages | 27 |
Year | 2008 |
Place of Publication | Bingley, W Yorks. United Kingdom |
ISSN | 0268-6902 |
1758-7735 | |
Digital Object Identifier (DOI) | https://doi.org/10.1108/02686900810908436 |
Web Address (URL) | http://www.emeraldinsight.com/10.1108/02686900810908436 |
Abstract | Purpose - This paper discusses the impact that Japanese culture has on the budgeting process using insights gained from the literature and from a single company small-sample pilot study. It provides a research agenda which links specific aspects of Japanese culture to predictions about Japanese groups’ budgetary, performance evaluation and variance investigation practices. |
Keywords | Japanese budgetary practices; Japanese culture; research agenda budgeting |
ANZSRC Field of Research 2020 | 470202. Asian cultural studies |
350710. Organisational behaviour | |
350105. Management accounting | |
Public Notes | File reproduced in accordance with the copyright policy of the publisher/author. |
Byline Affiliations | Independent Researcher, Australia |
Charles Sturt University | |
School of Accounting, Economics and Finance |
https://research.usq.edu.au/item/9yxyv/japanese-culture-and-budgeting-a-review-of-the-literature-and-a-limited-pilot-study-to-illustrate-the-research-agenda
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