A Comparison Between Japanese and French Cost Management – Contingency and Institutional Perspectives

19 Pages Posted: 4 Jan 2019

See all articles by Gregory Wegmann

Gregory Wegmann

University of Burgundy - IAE Dijon School of Management, CREGO EA 7317

Johei Oshita

affiliation not provided to SSRN

Date Written: December 20, 2018

Abstract

From an historical perspective, management accounting is a very recent phenomenon (see Johnson & Kaplan, 1987) and is culturally grounded in a few old-industrialized countries, in Europe: Germany, United-Kingdom, France, but also in Japan and in the United-States. Notwithstanding the cultural dominance of English-speaking countries on management, non-English speaking countries keep strong institutional and cultural roots that still influence their ways of managing companies. This is the case when looking at management accounting and more especially at cost accounting and cost management practices (now cost accounting/management).

This paper, based on contingency and institutional frameworks, explores what are the similarities and differences of Japanese and French cost accounting/management. The first part describes the theoretical background, the second part presents the Japanese context, the third part the French one and the fourth part discusses the question. The historical, institutional and cultural backgrounds of the two countries are reviewed, focusing on cost accounting / management with a view on target costing.

Through a comparative approach, specific French and Japanese ways of managing the costs are put in evidence. The research shows that the attitude towards target costing and the specific practices of cost accounting/management observed in France and Japan highlight the differences and similarities between the two countries. Both countries are also influenced by the Anglo-Saxon practices, and evidences of convergence become apparent.

Keywords: Japan, France, cost accounting, cost management, comparison

JEL Classification: M40, M16, M14

Suggested Citation

Wegmann, Grégory and Oshita, Johei, A Comparison Between Japanese and French Cost Management – Contingency and Institutional Perspectives (December 20, 2018). Available at SSRN: https://ssrn.com/abstract=3304480 or http://dx.doi.org/10.2139/ssrn.3304480

Grégory Wegmann (Contact Author)

University of Burgundy - IAE Dijon School of Management, CREGO EA 7317 ( email )

Pôle Economie Gestion
2 Bd Gabriel B.P. 26 611
21066 DIJON, Cedex
France
(33) 03 80 39 52 77 (Phone)

HOME PAGE: http://iae.u-bourgogne.fr/en/

Johei Oshita

affiliation not provided to SSRN

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