Books in the Studies in the Development of Accounting Thought series

Volume 20 of Studies in the Development of Accounting Thought (SDAT) is informative and provides reflective analysis in line with other volumes in the series.

This book sheds light on the interpenetration process between practice and theory of "Japanese management accounting" by using historical methods. Japanese management accounting can be characterized by the fact that it not only emphasizes the management of entities, such as JIT, and kaizen activities both in the company but also suppliers.

States that the accounting model, which is used worldwide, and the accounting standard setting process are seriously deficient. This book describes the deficiencies in an historical context and proposes two models to correct the deficiencies.

The accounting profession was on the edge of tremendous changes that occurred within the American business community during the years 1980-1995. This book tells the story of how the profession adapted to these changes and the challenges that accompanied them. It also portrays the profession as an important and exciting field in which to work.