After Myanmar ended military rule in 2011, significant foreign investment arrived to facilitate a profitable transition to an integrated regional economy, and under the promise that foreign actors can help facilitate peaceful long-term development. However, these firms have also tacitly supported an ethnic cleansing committed by the government that most have partnered with or funded. This article builds theory on economic opening, development and conflict, using research from Myanmar to forward three arguments about business actions in fragile, at-risk countries. First, international-led regulatory reform has had little impact on endemic corruption at the micro or meso levels, as local elites and international businesses remain the primary beneficiaries. Second, ‘development’ is a contentious topic, defined locally not as broad societal growth but the unjustified picking of winners and losers in society by foreign entities. Third, business ventures are exacerbating ethnic tensions through a liberal peacebuilding mentality that is unresponsive to either local conflicts or local communities. The article closes by offering three ways that these findings build theory on business engagement as peacebuilders and development agents in developing yet fragile states.
{"title":"Contextualizing and Theorizing Economic Development, Local Business and Ethnic Cleansing in Myanmar","authors":"Jason Miklian","doi":"10.2139/ssrn.2925290","DOIUrl":"https://doi.org/10.2139/ssrn.2925290","url":null,"abstract":"After Myanmar ended military rule in 2011, significant foreign investment arrived to facilitate a profitable transition to an integrated regional economy, and under the promise that foreign actors can help facilitate peaceful long-term development. However, these firms have also tacitly supported an ethnic cleansing committed by the government that most have partnered with or funded. This article builds theory on economic opening, development and conflict, using research from Myanmar to forward three arguments about business actions in fragile, at-risk countries. First, international-led regulatory reform has had little impact on endemic corruption at the micro or meso levels, as local elites and international businesses remain the primary beneficiaries. Second, ‘development’ is a contentious topic, defined locally not as broad societal growth but the unjustified picking of winners and losers in society by foreign entities. Third, business ventures are exacerbating ethnic tensions through a liberal peacebuilding mentality that is unresponsive to either local conflicts or local communities. The article closes by offering three ways that these findings build theory on business engagement as peacebuilders and development agents in developing yet fragile states.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114728049","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This examination investigated the accounting and its ability in attracting the public self-esteem directly is depended on accepting the professional disciplines on several important topics related to ethics and the accounting profession. The defrauding accounting activities state the ethical values’ weakness govern the accounting working and education. Therefore, accounting training system for training the ethical accountant has been being instituted among the accountants since this issue will leads to increase the public trust, efficiency toward the accountants. Through the current research, the role of ethic on solving the accounting training system and professional rules of accounting which is in base of mind and metallization were explained by libraries method and by exploring the websites. The mentioned issue will cause to solve the complicated accounting problems among the companies’ accountants.
{"title":"The Role of Ethics on Accounting","authors":"Yaghoub Aghdam Mazraeh, Haniyeh Karimzadeh","doi":"10.2139/ssrn.2901664","DOIUrl":"https://doi.org/10.2139/ssrn.2901664","url":null,"abstract":"This examination investigated the accounting and its ability in attracting the public self-esteem directly is depended on accepting the professional disciplines on several important topics related to ethics and the accounting profession. The defrauding accounting activities state the ethical values’ weakness govern the accounting working and education. Therefore, accounting training system for training the ethical accountant has been being instituted among the accountants since this issue will leads to increase the public trust, efficiency toward the accountants. Through the current research, the role of ethic on solving the accounting training system and professional rules of accounting which is in base of mind and metallization were explained by libraries method and by exploring the websites. The mentioned issue will cause to solve the complicated accounting problems among the companies’ accountants.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131766075","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
J. Byrd, Kent Hickman, C. R. Baker, Bruno Cohanier
We examine the sustainability reporting activities of companies in controversial industries, e.g., alcohol, firearms, for-profit prisons, gambling, tobacco, marijuana and payday loans. For each industry we identify its controversial social problem – the “elephant in the room.” We then examine whether the company issued a sustainability report in the last three years and, if so, how the report dealt with the firm’s controversial social issue. Compared to two non-controverisal sectors – grocery stores and department/discount stores – companies in controversial industries publish sustainability or CSR-type reports at a lower rate (28% versus 43%). We also find significant differences in how the two groups of companies allocate space in their CSR reports. We categorize pages in the reports as dedicated to social and community efforts or environmental issues. The non-controversial companies devote significantly more of their reports to environmental issues than do controversial companies. The controversial companies have a higher ratio of their reports dedicated to social and community activities relative to environmental activities. This result is consistent with firms in controversial industries using social and community actions to attain legitimacy by taking actions that offset the social ills inherent in their core business. It also suggests that these companies believe that doing good in one arena substitutes for harm done elsewhere, This notion of offsetting harm with good deeds elsewhere becomes problematic if the people harmed are from vulnerable populations, don’t have the resources to address the harm or are minors.
{"title":"Corporate Social Responsibility Reporting in Controversial Industries","authors":"J. Byrd, Kent Hickman, C. R. Baker, Bruno Cohanier","doi":"10.2139/ssrn.2894789","DOIUrl":"https://doi.org/10.2139/ssrn.2894789","url":null,"abstract":"We examine the sustainability reporting activities of companies in controversial industries, e.g., alcohol, firearms, for-profit prisons, gambling, tobacco, marijuana and payday loans. For each industry we identify its controversial social problem – the “elephant in the room.” We then examine whether the company issued a sustainability report in the last three years and, if so, how the report dealt with the firm’s controversial social issue. Compared to two non-controverisal sectors – grocery stores and department/discount stores – companies in controversial industries publish sustainability or CSR-type reports at a lower rate (28% versus 43%). We also find significant differences in how the two groups of companies allocate space in their CSR reports. We categorize pages in the reports as dedicated to social and community efforts or environmental issues. The non-controversial companies devote significantly more of their reports to environmental issues than do controversial companies. The controversial companies have a higher ratio of their reports dedicated to social and community activities relative to environmental activities. This result is consistent with firms in controversial industries using social and community actions to attain legitimacy by taking actions that offset the social ills inherent in their core business. It also suggests that these companies believe that doing good in one arena substitutes for harm done elsewhere, This notion of offsetting harm with good deeds elsewhere becomes problematic if the people harmed are from vulnerable populations, don’t have the resources to address the harm or are minors.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117295343","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper studies socially responsible lending (SRL) by examining a unique sample of Chinese commercial banks. We define SRL as loans that are issued to promote social welfare, preserve the environment, develop agriculture, or support small business. We find that state-controlled banks issue less SRL than private banks, which rely on SRL to build credibility and enhance corporate image. Among state-owned banks, central-government-controlled ones respond to SRL-related polices more actively than others. The public sector experience of board directors is associated with more SRL. Finally, board independence and better-educated directors are found to increase SRL.
{"title":"Socially Responsible Lending","authors":"Yizhe Dong, R. Ding, W. Hou, Weiwei Yang","doi":"10.2139/ssrn.2474722","DOIUrl":"https://doi.org/10.2139/ssrn.2474722","url":null,"abstract":"This paper studies socially responsible lending (SRL) by examining a unique sample of Chinese commercial banks. We define SRL as loans that are issued to promote social welfare, preserve the environment, develop agriculture, or support small business. We find that state-controlled banks issue less SRL than private banks, which rely on SRL to build credibility and enhance corporate image. Among state-owned banks, central-government-controlled ones respond to SRL-related polices more actively than others. The public sector experience of board directors is associated with more SRL. Finally, board independence and better-educated directors are found to increase SRL.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124488500","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This book gives an answer the following questions: "What is farm sustainability?", "How to assess the level of sustainability of agricultural holdings?", "What is the sustainability of Bulgarian farms in the context of the implementation of the EU CAP?", "How to improve the sustainability of country's farms? ". First, the development of the "concept" of farm sustainability and the main approaches to its assessment are analyzed. On this basis, a more complete definition is made of the ability of a farm to sustain its managerial, economic, environmental and social functions over the long term. Then, a holistic approach for assessing the level of farm sustainability, appropriate to the current conditions of Bulgarian agriculture, is proposed, including a system of principles, criteria, indicators and benchmarks characterizing the managerial, economic, environmental and social aspects of farm sustainability. The general, managerial, economic, social and environmental sustainability of farms of different legal types, sizes, production specialization, ecological and administrative location in Bulgaria has been evaluated. The following identifies the factors and prospects for sustainable farming in the country. The development concludes with guidelines for further research, improvement of farm management and forms of public intervention in the sector. This book is intended for researchers, educators, students, experts, farmers, professional and non-governmental organizations, administrators, politicians and anyone interested in sustainable agrarian development.
{"title":"Устойчивост На Земеделските Стопанства в България (Sustainability of Agricultural Farms in Bulgaria)","authors":"Hrabrin Bachev Храбрин Башев","doi":"10.2139/ssrn.3568113","DOIUrl":"https://doi.org/10.2139/ssrn.3568113","url":null,"abstract":"This book gives an answer the following questions: \"What is farm sustainability?\", \"How to assess the level of sustainability of agricultural holdings?\", \"What is the sustainability of Bulgarian farms in the context of the implementation of the EU CAP?\", \"How to improve the sustainability of country's farms? \". First, the development of the \"concept\" of farm sustainability and the main approaches to its assessment are analyzed. On this basis, a more complete definition is made of the ability of a farm to sustain its managerial, economic, environmental and social functions over the long term. Then, a holistic approach for assessing the level of farm sustainability, appropriate to the current conditions of Bulgarian agriculture, is proposed, including a system of principles, criteria, indicators and benchmarks characterizing the managerial, economic, environmental and social aspects of farm sustainability. The general, managerial, economic, social and environmental sustainability of farms of different legal types, sizes, production specialization, ecological and administrative location in Bulgaria has been evaluated. The following identifies the factors and prospects for sustainable farming in the country. The development concludes with guidelines for further research, improvement of farm management and forms of public intervention in the sector. This book is intended for researchers, educators, students, experts, farmers, professional and non-governmental organizations, administrators, politicians and anyone interested in sustainable agrarian development.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127255491","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This report discusses data suggesting that ulterior profit motives may be at the heart of the recent increase in pharmaceutical philanthropy carried out through patient assistance programs (PAPs). The author argues that further research is necessary to explore the cost burden PAPs impose on public payers.
{"title":"The Cloak of Social Responsibility: Pharmaceutical Corporate Charity","authors":"A. Frerick","doi":"10.2139/SSRN.2874391","DOIUrl":"https://doi.org/10.2139/SSRN.2874391","url":null,"abstract":"This report discusses data suggesting that ulterior profit motives may be at the heart of the recent increase in pharmaceutical philanthropy carried out through patient assistance programs (PAPs). The author argues that further research is necessary to explore the cost burden PAPs impose on public payers.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126779396","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We analyze how direct employee voice affects financial leverage. German law mandates that firms’ supervisory boards consist of an equal number of employees’ and owners’ representatives. This requirement, however, applies only to firms with more than two thousand domestic employees. We exploit this discontinuity and the law’s introduction in 1976 for identification and find that direct employee power increases financial leverage. This is explained by a supply side effect: as banks’ interests are similar to those of employees, higher employee power reduces agency conflicts with debt providers, leading to better financing conditions. These findings reveal a novel mechanism of direct employee influence.
{"title":"Employee Representation and Financial Leverage","authors":"Chen Lin, Thomas Schmid, Yuhai Xuan","doi":"10.2139/ssrn.2544223","DOIUrl":"https://doi.org/10.2139/ssrn.2544223","url":null,"abstract":"We analyze how direct employee voice affects financial leverage. German law mandates that firms’ supervisory boards consist of an equal number of employees’ and owners’ representatives. This requirement, however, applies only to firms with more than two thousand domestic employees. We exploit this discontinuity and the law’s introduction in 1976 for identification and find that direct employee power increases financial leverage. This is explained by a supply side effect: as banks’ interests are similar to those of employees, higher employee power reduces agency conflicts with debt providers, leading to better financing conditions. These findings reveal a novel mechanism of direct employee influence.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132997833","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2016-10-04DOI: 10.3126/DSAJ.V10I0.15885
K. Acharya
Community governance is an approach of shift from governmentality to governance. This is more flexible approach extends beyond government, and the place of its agencies, to a greater sharing of power between the state, the market and civil society via new network and partnership structures. This paper analyses the determinants of community governance at the grassroots level in Nepal for the efficient delivery of basic services based on primary data sources. 110 locally constituted community based organisations were selected for an organisational survey. Additionally, three focus group discussions and 40 in-depth interviews were employed for information collection. A multiple linear regression model was used for data analysis, which revealed 12 variables such as Inclusive participation (X1), Empowerment of the people (X2), Transparency and accountability (X3) Enabling environment (X4), Practice of local democracy (X5), Service effectiveness (X6), Service integrity (X7), Social capital development (X8), Institution building (X9), Community mobilisation (X10) Planning, implementation, and monitoring (X11), Coordination, linkage, and partnership (X12) are significantly influencing governance practice. Results indicated a 14 percent variance between dependent and independent variables. This shows the overall practice of governance at the community level was malfunctioned, which can be attributed to a number of factors. First, many community-based organisations (CBOs) do not adopt governance mechanisms in their approach to development. Second, despite a crisis in governance, some CBOs have participated in the service delivery process. Third, this crisis has been a foremost obstacle in the working culture of CBOs. This analysis further explores the problem from the perspective of socio-economic structure, power politics and interests, institutional issues, and capacity and resource constraints.
{"title":"Determinants of Community Governance for Effective Basic Service Delivery in Nepal","authors":"K. Acharya","doi":"10.3126/DSAJ.V10I0.15885","DOIUrl":"https://doi.org/10.3126/DSAJ.V10I0.15885","url":null,"abstract":"Community governance is an approach of shift from governmentality to governance. This is more flexible approach extends beyond government, and the place of its agencies, to a greater sharing of power between the state, the market and civil society via new network and partnership structures. This paper analyses the determinants of community governance at the grassroots level in Nepal for the efficient delivery of basic services based on primary data sources. 110 locally constituted community based organisations were selected for an organisational survey. Additionally, three focus group discussions and 40 in-depth interviews were employed for information collection. A multiple linear regression model was used for data analysis, which revealed 12 variables such as Inclusive participation (X1), Empowerment of the people (X2), Transparency and accountability (X3) Enabling environment (X4), Practice of local democracy (X5), Service effectiveness (X6), Service integrity (X7), Social capital development (X8), Institution building (X9), Community mobilisation (X10) Planning, implementation, and monitoring (X11), Coordination, linkage, and partnership (X12) are significantly influencing governance practice. Results indicated a 14 percent variance between dependent and independent variables. This shows the overall practice of governance at the community level was malfunctioned, which can be attributed to a number of factors. First, many community-based organisations (CBOs) do not adopt governance mechanisms in their approach to development. Second, despite a crisis in governance, some CBOs have participated in the service delivery process. Third, this crisis has been a foremost obstacle in the working culture of CBOs. This analysis further explores the problem from the perspective of socio-economic structure, power politics and interests, institutional issues, and capacity and resource constraints.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129864080","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Chung-Wen Chen, Kristine Velasquez Tuliao, J. Cullen, Yi‐Ying Chang
The relationship between gender and ethics has been extensively researched. However, previous studies have assumed that the gender–ethics association is constant; hence, scholars have seldom investigated factors potentially affecting the gender–ethics association. Thus, using managers as the research target, this study examined the relationship between gender and ethics and analyzed the moderating effect of cultural values on the gender–ethics association. The results showed that, compared with female managers, their male counterparts are more willing to justify business‐related unethical behaviors such as bribery and tax evasion, and that the gender difference in ethics becomes more pronounced under the cultural dimensions of collectivism, humane orientation, performance orientation, and gender egalitarianism. This study used data obtained through surveying 2,754 managers in 27 nations.
{"title":"Does Gender Influence Managers’ Ethics? A Cross‐Cultural Analysis","authors":"Chung-Wen Chen, Kristine Velasquez Tuliao, J. Cullen, Yi‐Ying Chang","doi":"10.1111/beer.12122","DOIUrl":"https://doi.org/10.1111/beer.12122","url":null,"abstract":"The relationship between gender and ethics has been extensively researched. However, previous studies have assumed that the gender–ethics association is constant; hence, scholars have seldom investigated factors potentially affecting the gender–ethics association. Thus, using managers as the research target, this study examined the relationship between gender and ethics and analyzed the moderating effect of cultural values on the gender–ethics association. The results showed that, compared with female managers, their male counterparts are more willing to justify business‐related unethical behaviors such as bribery and tax evasion, and that the gender difference in ethics becomes more pronounced under the cultural dimensions of collectivism, humane orientation, performance orientation, and gender egalitarianism. This study used data obtained through surveying 2,754 managers in 27 nations.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"118911697","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper provides scholars and practicing accountants a comprehensive and objective picture of current Japanese management accounting methods and practices. The picture is comprised of discussions of three fields related to specific aspects of organizations (corporate-level management methods and practices, front-line management accounting methods and practices and management accounting methods and practices at small and medium-sized enterprises), as well as the pervasive changes to all organizations due to information and communication technology (ICT) and disclosure rule changes.Firstly, we discuss the development and status of corporate-level management methods and practices used by large Japanese companies. Corporate-level management accounting methods and practices discussed include planning and budgeting, hoshin kanri, the balanced scorecard, performance management, and compensation management. Second, we move to topics of front-line management accounting methods and practices often observed in Japan. The topics include the relationship between management accounting and Cost Accounting Standards, JIT production and business continuity management (BCM) and quality control. Third, since a majority of companies in Japan are small and medium-sized enterprises (SMEs), we discuss current use of management accounting methods and practices at SMEs.In the past decades, management accounting practices in Japan have changed markedly by adapting to innovations in information and communication technology (ICT). More recently, revised disclosure rules also caused significant changes to Japanese management accounting practices. Thus, throughout this paper, we examine the impacts of ICT and new disclosure rules to Japanese management accounting practices.The knowledge and analysis in this study provide an insightful basis for the improvement and development of managerial accounting methods and practices.
{"title":"Japanese Management Accounting: An Overview of Current Methods and Practices","authors":"Susumu Ueno, D. Scarbrough","doi":"10.2139/ssrn.2831068","DOIUrl":"https://doi.org/10.2139/ssrn.2831068","url":null,"abstract":"This paper provides scholars and practicing accountants a comprehensive and objective picture of current Japanese management accounting methods and practices. The picture is comprised of discussions of three fields related to specific aspects of organizations (corporate-level management methods and practices, front-line management accounting methods and practices and management accounting methods and practices at small and medium-sized enterprises), as well as the pervasive changes to all organizations due to information and communication technology (ICT) and disclosure rule changes.Firstly, we discuss the development and status of corporate-level management methods and practices used by large Japanese companies. Corporate-level management accounting methods and practices discussed include planning and budgeting, hoshin kanri, the balanced scorecard, performance management, and compensation management. Second, we move to topics of front-line management accounting methods and practices often observed in Japan. The topics include the relationship between management accounting and Cost Accounting Standards, JIT production and business continuity management (BCM) and quality control. Third, since a majority of companies in Japan are small and medium-sized enterprises (SMEs), we discuss current use of management accounting methods and practices at SMEs.In the past decades, management accounting practices in Japan have changed markedly by adapting to innovations in information and communication technology (ICT). More recently, revised disclosure rules also caused significant changes to Japanese management accounting practices. Thus, throughout this paper, we examine the impacts of ICT and new disclosure rules to Japanese management accounting practices.The knowledge and analysis in this study provide an insightful basis for the improvement and development of managerial accounting methods and practices.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129935398","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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