Japanese Management Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Japanese Management Main Page | JIT Main Page

Abernathy, W. J., K. B. Clark and A. M. Kantrow. 1981. The new industrial competition. Harvard Business Review (September-October): 68-81. (These authors discuss how Japanese and European competition has affected U.S. manufacturers in automobiles, machine tools, minicomputers, commercial aircraft, textile machinery, and color TV sets. Using autos as an example they attribute Japanese success to superiority in manufacturing processes and work force management).

Abramovitch, I. 1994. Beyond kaizen. Success (January/February): 85-88.

Adler, R. W. and T. Hiromoto. 2012. Amoeba management: Lessons from Japan's Kyocera. MIT Sloan Management Review (Fall): 83-89.

Ahmadjian, C. L. and P. Robinson. 2001. Safety in numbers: Downsizing and the deinstitutionalization of permanent employment in Japan. Administrative Science Quarterly 46(4): 622-654.

Akao, Y. 1991. Hoshin Kanri: Policy Deployment for Successful TQM. Productivity Press.

Amano, Y. 2020. Real effects of intangibles capitalization - Empirical evidence from voluntary IFRS adoption in Japan. Journal of International Accounting Research 19(3): 19-36.

Amar, A. D. 1984. Japanese production management - Just-in-time and total quality control: Review and critique. Mid-Atlantic Journal of Business (Summer): 55-59.

Aoki, K. and T. T. Lennerfors. 2013. The new improved keiretsu. Harvard Business Review (September): 109-113.

Arnold, W. J. 1961. Japanese management rates itself - An experiment in appraising "business efficiencies". The Journal of the Academy of Management 4(2): 144-148.

Asada, T. J. C. Bailes and K. Suzuki. 2000. Implementing ABM with Hoshin management. Management Accounting Quarterly (Winter): 6-11. Note: Hoshin management is a Japanese concept.

Auyeung, P. K. 2002. A comparative study of accounting adaptation: China and Japan during the nineteenth century. The Accounting Historians Journal 29(2): 1-30.

Bandyopadhyay, J. K. 1993. Poka yokay systems to ensure zero defect quality manufacturing. International Journal of Management 10 (1): 29-33.

Barton, M. F., S. P. Agrawal and Lynn Rockwell. 1988. Meeting the challenge of Japanese Management concepts. Management Accounting (September): 49-53.

Benedict, R. 1946. The Chrysanthemum and the Sword: Patterns of Japanese Culture. Rutland, VT: Charles E. Tuttle Company Inc.

Bensaou, M. and M. Earl. 1998. The right mind-set for managing information technology. Harvard Business Review (September-October): 119-128. (Compares the western approach with how Japanese companies manage information technology). (Summary).

Bergevin, P. M. 1993. The stockholders' equity section of a Japanese company: The Minolta Camera Company case. Journal of Accounting Education 11(2): 301-311.

Birnbaum, P. H. 1987. Review: The Behavioral Science of Leadership: An Interdisciplinary Japanese Research Program, by J. Misumi. Administrative Science Quarterly 32(3): 455-456.

Black, J. S. and A. J. Morrison. 2010. A cautionary tale for emerging market giants: How leadership failures in corporate Japan knocked its companies off the world stage. Harvard Business Review (September): 99-103.

Bloom, R. and J. Solotko. 2003. The foundation of Confucianism in Chinese and Japanese accounting. Accounting, Business & Financial History 13(1): 27-40.

Brett, J. M. and T. Okumura. 1998. Inter- and intracultural negotiation: U.S. and Japanese negotiators. The Academy of Management Journal 41(5): 495-510.

Brinker, B. J. 1990. ABCs, thanks, and Japanese baseball. Journal of Cost Management (Summer): 3.

Brown, T. 2008. Design thinking. Harvard Business Review (June): 84-92.

Burnaby, P. and M. Nakashima. 2018. Toshiba Corporation - How could so much be wrong? Journal of Forensic & Investigative Accounting 10(2): 267-280.

Chalice, R. 2005. Stop Rising Healthcare Costs Using Toyota Lean Production Methods: 38 Steps for Improvement. ASQ Quality Press.

Chang, S. J. 1995. International expansion strategy of Japanese firms: Capability building through sequential entry. The Academy of Management Journal 38(2): 383-407.

Charitou, A. 2000. The impact of losses and cash flows on dividends: Evidence for Japan. Abacus 36(2): 198-225.

Chase, R. B. and D. M. Stewart. 1994. Make your service fail-safe. Sloan Management Review (Spring): 35-44.

Chew, D. H. 1997. Studies in International Corporate Finance and Governance Systems: A Comparison of the U.S., Japan, and Europe. Oxford University Press.

Chow, C. W., Y. Kato and K. A. Merchant. 1996. The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs. U.S. comparison. Accounting, Organizations and Society 21(2-3): 175-192. (Summary).

Christopher, R. C. 1987. Second to None. Rutland, VT: Charles E. Tuttle Company Inc.

Chrysler, M. 1988. Japan's 'shame' society. Tokyo Journal (August).

Clinton, B. D. and S. C. Del Vecchio. 2002. Cosourcing in manufacturing. Journal of Cost Management (September/October): 5-12. (Summary). (This paper includes a discussion of Japanese keiretsu networks and compares them to other supplier arrangements).

Cole, R. E. 1981. The Japanese lessons in quality. Technology Review (July).

Cole, R. E. 1983. Improving product quality through continuous feedback. Management Review (October).

Cole, R. E. 1980. Learning from the Japanese: Prospects and pitfalls. Management Review (September).

Cole, R. E. 1985. Target information for competitive performance. Harvard Business Review (May-June): 100-109.

Cole, R. E. 2011. What really happened to Toyota? MIT Sloan Management Review (Summer): 29-35.

Cole, R. E. and P. Byosiere. 1986. Managerial objectives for introducing quality circles: A U.S.-Japan comparison. Quality Progress (March).

Cooke, T., T. Omura and R. Willett. 2009. Consistency, value relevance and sufficiency of book for market values in five Japanese conglomerates over the period 1950-2004. Abacus 45(1): 88-123.

Cooke, T. E. 1993. The impact of accounting principles on profits: The US versus Japan. Accounting and Business Research (Autumn): 460-476. (Summary).

Cooper, R. 1994. Peter Drucker on Japan. Management Accounting (November): 27-33.

Cooper, R. 1996. Costing techniques to support corporate strategy: Evidence from Japan. Management Accounting Research (June): 219-246.

Cooper, R. and C. A. Raiborn. 1995. Finding the missing pieces in Japanese cost management systems. Advances in Management Accounting (4): 87-102. (Summary).

Corsetti, G., P. Pesenti and N. Roubini. 1999. What caused the Asian currency crisis? Japan and the World Economy (11): 305-373.

Courtis, J. K. 1997. Accounting History: The contribution of Osamu Kojima. The Accounting Historians Journal 24(1): 165-181. ("One cannot readily conceive of a painter or sculptor who would not have studied the history of art, or of a composer who would not have a knowledge of the history of music. This is an integral part of their studies and is included in their curricula. Such is not the case with accounting . . . While many sciences have their history, that of accounting remains to be written. It is strange that the accountant follows the guidelines without the desire to give credit or honor to those who developed them." (Sir Ernst Stevelinck, 2nd World Congress of Accounting Historians, 1976). Quoted in Courtis above.).

Crawford, R. J. 1998. Reinterpreting the Japanese economic miracle. Harvard Business Review (January-February): 179-184. (Summary).

Gulati, R., C. Casto and C. Krontiris. 2014. How the other Fukushima plant survived. Harvard Business Review (July/August): 111-115.

Cusumano. M. A. 1991. Japan's Software Factories: A Challenge to U. S. Management. New York: Oxford University Press.

Daniel, S. J., and W. D. Reitsperger. 1991. Management control systems for JIT: Empirical comparison of Japan and the U.S. Journal of International Studies (Fourth Quarter): 603-617.

Daniel, S. J. and W. D. Reitsperger. 1991. Linking quality strategy with management control systems: Empirical evidence from Japanese industry. Accounting, Organizations and Society 16(7): 601-618.

Daniel, S. J., and W. D. Reitsperger. 1992. Management control systems for quality: An empirical comparison of the U.S. and Japanese electronic industries. Journal of Management Accounting Research (Fall): 64-78.

Daniel, S. J., W. D. Reitsperger and T. Gregson. 1995. Quality consciousness in Japanese and U.S. electronics manufacturers: An examination of the impact of quality strategy and management control systems on perceptions of the importance of quality to expected management rewards. Management Accounting Research (December): 367-382.

Daoping, H. and L. Guan. 2012. Convertible debt issuance and earning management: Evidence from Japanese issuers. Journal of Forensic & Investigative Accounting 4(2): 264-291.

Davies, S. 2009. Evolution of the Toyota production system. Engineering & Technology (May 20). (According to Davies, Mitsubishi learned how to use takt time from the Germans. Toyota combined the concepts of flow production, pull systems, level production, and takt time to form the basis for just-in-time. Takt time limits production to avoid either over or under production).

Dekker, H. C., T. Kawai and J. Sakaguchi. 2019. The interfirm contracting value of management accounting information. Journal of Management Accounting Research 31(2): 59-74.

Delios, A. and W. J. Henisz. 2000. Japanese firms' investment strategies in emerging economies. The Academy of Management Journal 43(3): 305-323.

Dillon, L. 1990. Can Japanese methods be applied in the western workplace? Quality Progress (October): 27-30. (Summary).

Dodd, J., S. Richmond, T. Taku and D. Waddell. 2001. The Rough Guide to Japan, 2nd ed. Rough Guides Limited.

Dugar, A. and M. R. Gujarathi. 2018. Toshiba's creative accounting for construction contracts. Issues in Accounting Education (August): 117-134.

Dutta, S. K. and R. Lawson. 2018. Accounting fraud at Japanese Companies. Strategic Finance (November): 40-47.

Dyer, J. H. 1996. How Chrysler created an American keiretsu. Harvard Business Review (July-August): 42-43, 46-47, 50-56. (Summary).

Dyer, J. H. and K. Nobeoka. 2000. Creating and managing a high-performance knowledge-sharing network: The Toyota case. Strategic Management Journal (21): 345-367.

Elsbree, W. H. 1970. Japan's Role in Southeast Asian Nationalist Movements, 1940 to 1945. Russell & Russell.

Eng, L. L., L. Sun and T. Vichitsarawong. 2013. The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP: Evidence from China, Hong Kong, Japan, Korea and Singapore. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 278-285.

England, G. W. and R. Lee. 1971. Organizational goals and expected behavior among American, Japanese and Korean managers - A comparative study. The Academy of Management Journal 14(4): 425-438.

Ezrati, M. 2000. Kawari: How Japan's Economic and Cultural Transformation Will Alter the Balance of Power Among Nations. Perseus Books.

Ezrati, M., H. Takeuchi and P. F. Drucker. 2002. The United States and Japan. Council of Foreign Relations Press.

Fields, G. 1983. From Bonsai to Levi's. New York: Mentor.

Finch, B. 1986. Japanese management techniques in small manufacturing companies: A strategy for implementation. Production and Inventory Management (3rd Quarter): 30-38.

Fingleton, E. 1995. Surviving as the fittest: Reports of Japan's demise have been greatly exaggerated. Worldbusiness (January): 20. (This is a point counterpoint column. See the article below Terry, E. 1995. Sayonara to all that: Japan's days as an economic superpower are numbered. Fingleton argues that there are hundreds of facts to prove that Japan's economy is alive and well.)

Friedman, T. L. 2000. The Lexus and the Olive Tree: Understanding Globalization. Anchor Books.

Froomkin, J. N. 1964. Management and organization in Japanese industry. The Academy of Management Journal 7(1): 71-76.

Fucini, J. J. and S. Fucini. 1990. Working for the Japanese: Inside Mazda's Auto Plant. The Free Press.

Fujiyama, K. and M. Kuroki. 2020. Strategic management forecasts and accounting choices: A case of employee downsizing in Japan. Journal of International Accounting Research 19(3): 91-109.

Galsworth, G. D. and G. D. Galsworth. 1997. Visual Systems. American Management Association.

Garvin, D. A. 1983. Quality on the line: Hard new evidence on American product quality underscores the task ahead for management. Harvard Business Review (September-October): 64-75. (Compares U.S. and Japanese quality. Japanese companies' average assembly-line defect rate was almost 70 times lower and their average first-year service call rates nearly 17 times better).

Garvin, D. A. 1986. Quality problems, policies, and attitudes in the United States and Japan: An exploratory study. The Academy of Management Journal 29(4): 653-673.

Gedajlovic, E. and D. M. Shapiro. 2002. Ownership structure and firm profitability in Japan. The Academy of Management Journal 45(3): 565-575.

Gerlach, M. L. 1992. Alliance Capitalism: The Social Organization of Japanese Business. University of California Press.

Gerlach, M. L. 1992. The Japanese corporate network: A blockmodel analysis. Administrative Science Quarterly 37(1): 105-139. (Corporate group membership or keiretsu).

Gramlich, J. D., P. Limpaphayom and S. G. Rhee. 2004. Taxes, keiretsu affiliation, and income shifting. Journal of Accounting and Economics (June): 203-228.

Grout, J. R. 1997. Mistake-proofing production. Production and Inventory Management Journal 38(3):33-37.

Grout, J. R. 1998. Mistake-proofing: Process improvement through innovative inspection techniques. The Quality Yearbook, 1998 Edition: 405-414.

Grout, J. R. and B. T. Downs. 1998. Fail-safing and measurement control charts. Quality Management Journal 5(2): 67-75.

Guo, J., P. Huang, Y. Zhang and N. Zhou. 2015. Foreign ownership and real earnings management: Evidence from Japan. Journal of International Accounting Research 14(2): 185-213.

Hammond, T. and A. Preston. 1992. Culture, gender and corporate control: Japan as "other". Accounting, Organizations and Society 17(8): 795-808.

Hane, M. 1996. Eastern Phoenix: Japan Since 1945. Westview Press: A Division of HarperCollins Publishers.

Hayashi, K. 1978. Corporate planning practices in Japanese multinationals. The Academy of Management Journal 21(2): 211-226.

Hayes, R. H. 1981. Why Japanese factories work. Harvard Business Review (July-August): 57-66. (Summary).

Hayes, R. H. and W. J. Abernathy. 1980. Managing our way to economic decline. Harvard Business Review (July-August): 67-77.

Hayes, R. H. and W. J. Abernathy. 2007. Managing our way to economic decline. Harvard Business Review (July-August): 138-149. (This is a reprint of the their 1980 article above with a retrospect by Hayes on page 141). (Summary).

Henisz, W. J. and A. Delios. 2001. Uncertainty, imitation, and plant location: Japanese multinational corporations, 1990-1996. Administrative Science Quarterly 46(3): 443-475.

Henshall, K. G. 2001. A History of Japan: From Stone Age to Superpower. Palgrave MacMillan.

Herrmann, D., T. Inoue and W. B. Thomas. 2002. The effects of investor informativeness and earnings persistence on the Japanese subsidiary earnings anomaly. Journal of International Accounting Research (1): 45-59.

Herrmann, D., T. Inoue and W. B. Thomas. 2003. The sale of assets to manage earnings in Japan. Journal of Accounting Research (March): 89-108.

Hiromoto, T. 1988. Another hidden edge: Japanese management accounting. Harvard Business Review (July-August): 22-25. (Summary).

Hiromoto, T. 1991. Restoring the relevance of management accounting. Journal of Management Accounting Research (3): 1-15. (Summary).

Hofstede, G. 1987. The cultural context of accounting. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 1-11. (Summary).

Hopkins, R. P. 1974. Japanese business practices. Management Accounting (July): 52-53, 56.

Howell, R. A. and Sakurai. 1992. Management accounting (and other) lessons from the Japanese. Management Accounting (December): 28-34. (Summary).

Hundley, G., C. K. Jacobson and S. H. Park. 1996. Effects of profitability and liquidity on R&D intensity: Japanese and U.S. companies compared. The Academy of Management Journal 39(6): 1659-1674.

Hutchinson, R. and K. Liao. 2009. Zen accounting: How Japanese management accounting practice supports lean management. Management Accounting Quarterly (Fall): 27-35.

Ichii, S., S. Hattori and D. Michael. 2012. How to win in emerging markets: Lessons from Japan. Harvard Business Review (May): 126-130.

Ikegawa, C. and N. Michels-Kim. 2019. Lessons from CFO teams in Japan. Strategic Finance (November): 22-29.

Imai, M. 1986. Kaizen: The Key To Japan's Competitive Success. New York: McGraw-Hill Publishing Company. (Summary).

Imai, M. 1997. Gemba Kaizen: A Commonsense, Low-Cost Approach to Management. McGraw Hill Professional Publishing.

Isobe, T., S. Makino, D. B. Montgomery. 2000. Resource commitment, entry timing, and market performance of foreign direct investments in emerging economies: The case of Japanese international joint ventures in China. The Academy of Management Journal 43(3): 468-484.

Ito, Y. 1995. Strategic goals of quality costing in Japanese companies. Management Accounting Research (December): 383-397.

Ittner, C. D. and D. F. Larcker. 1997. Quality strategy, strategic control systems, and organizational performance. Accounting, Organizations and Society 22(3-4): 293-314. (Includes results for firms in the U.S., Canada, Germany, and Japan). (Note).

Jackson, T. and J. A. Field. 2023. Toyota's last secret? Radical decentralization, target costing, and Japanese management accounting has supercharged Toyota's development and production operations. Cost Management (January/February): 6-21.

Jacobson, R. and D. Aaker. 1993. Myopic management behavior with efficient, but imperfect, financial markets: A comparison of information asymmetries in the U.S. and Japan. Journal of Accounting and Economics (October): 383-405.

Johnson, H. T. 2006. Lean accounting: To become lean, shed accounting. Cost Management (January/February): 6-17. (Summary).

Johnson, H. T. 2006. Sustainability and "Lean Operations". Cost Management (March/April): 40-45. (Summary).

Johnson, H. T. 2010. How Toyota ran off the road - and how it can get back on track. Leverage Points Blog. Pegasus Communications (February 9).

Johnson, H. T. 2010. Toyota's current crisis: The price of focusing on growth not quality. The Systems Thinker (February): 2-6.

Johnson, H. T. and A. Broms. 2000. Profit Beyond Measure: Extraordinary Results through Attention to Work and People. New York: The Free Press. (Summary).

Jones, T. C., W. L. Currie and D. Dugdale. 1993. Accounting and technology in Britain and Japan: Learning from field research. Management Accounting Research (June): 109-137.

Joya, M. 1985. Things Japanese. Tokyo: The Japanese Times.

Juran, J. M. 1978. Japanese and western quality: A contrast. Quality Progress (December): 10-18.

Juran, J. M. 1978. Japanese and western quality: A contrast in methods and results. Management Review (November): 27-28, 39-45.

Kapanowski, G. 2016. Lean fundamentals for accountants. Cost Management (January/February): 5-14. Kapanowski provides a good summary of lean concepts. There is a section in the paper about the Toyota production system including 14 principles of lean as described by Liker in The Toyota Way. (Summary).

Kaplan, R. S. 1983. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review (October): 686-705. (Summary).

Kato, I. and A. Smalley. 2010. Toyota Kaizen methods: Six Steps to Improvement. Productivity Press.

Kato, K., D. J. Skinner and M. Kunimura. 2009. Management forecasts in Japan: An empirical study of forecasts that are effectively mandated. The Accounting Review (September): 1575-1606.

Kato, Y. 1993. Target costing support systems: Lessons from leading Japanese companies. Management Accounting Research (March): 33-47.

Katz, D. M. 2011. All in the timing: Recent catastrophes in Japan are spurring a reevaluation of just-in-time manufacturing. CFO (June): 33-35. (Lean inventories are vulnerable when a crisis hits).

Kawashima, S. and F. Takeda. 2013. Market reactions to the reform of shareholder derivative litigation in Japan. Journal of Forensic & Investigative Accounting 5(2): 200-223.

Kelley, L. and C. Reeser. 1973. The persistence of culture as a determinant of differentiated attitudes on the part of American managers of Japanese ancestry. The Academy of Management Journal 16(1): 67-76.

Kennedy, M. N. 2003. Product Development for the Lean Enterprise: Why Toyota's System Is Four Times More Productive and How You Can Implement It. Oaklea Press.

Kester, W. C. and T. A. Luehrman. 1992. The myth of Japan's low-cost capital. Harvard Business Review (May-June): 130-138.

Keys, D. E. 1991. Five critical barriers to successful implementation of JIT and total quality control. Industrial Engineering (January): 22-24.

Kharbanda, O. P. 1992. Japan's lessons for the west. CMA Magazine (February): 26-29.

Kharbanda, O. P. and E. A. Stallworthy. 1991. Let's learn from Japan. Management Accounting U.K. (March): 26-33.

Kim, I. and J. Song. 1990. U.S., Korea, & Japan: Accounting practices in three countries. Management Accounting (August): 26-30.

Kim, K. I., H. Park and N. Suzuki. 1990. Reward allocations in the United States, Japan, and Korea: A comparison of individualistic and collectivistic cultures. The Academy of Management Journal 33(1): 188-198.

Kim, Y. 2015. Discussion of Foreign ownership and real earnings management: Evidence from Japan. Journal of International Accounting Research 14(2): 215-219.

King, A. M. 2018. Book review: Lessons in value creation. Strategic Finance (November): 11. (Review of Yanagi, R. Corporate Governance and Value Creation in Japan).

Konishi, T., H. N. Pontell and G. Geis. 2007. Forensic accounting in Japan. Journal of Forensic Accounting 8(1-2): 141-154.

Krafcik, J. F. 1988. Triumph of the lean production system. Sloan Management Review. (Fall): 41-52.

Kusano, M. and Y. Sakuma. 2020. Recognition versus disclosure and audit fees and costs: Evidence from pension accounting in Japan. Journal of International Accounting Research 19(3): 133-160.

Lee, J. Y., R. Jacob and M. Ulinski. 1994. Activity-based costing and Japanese cost management techniques: A comparison. Advances In Management Accounting (3): 179-196. (Summary).

Lee, P. M. and H. M. O'Neill. 2003. Ownership structures and R&D investments of U.S. and Japanese firms: Agency and stewardship perspectives. The Academy of Management Journal 46(2): 212-225.

Li, P., G. Tang, H. Okano and C. Gao. 2013. The characteristics and dynamics of management control in IJVs: Evidence from a Sino-Japanese case. Management Accounting Research (September): 246-260.

Lieberman, M. B. and R. Dhawan. 2005. Assessing the resource base of Japanese and U.S. auto producers: A stochastic frontier production function approach. Management Science (July): 1060-1075.

Liker, J. 2003. The Toyota Way: 14 Management Principles From The World's Greatest Manufacturer. McGraw-Hill. (Briefly: 1. Base decisions on a long-term strategy, 2. Create a continuous process flow, 3. Use pull systems, 4. Level the work load to minimize waste, 5. Stop the line to fix problems, 6. Standardize processes and tasks, 7. Use visual controls, 8. Use reliable thoroughly tested technology, 9. Develop leaders, 10. Develop teams, 11. Respect partners and suppliers, 12. Use go-and-see for yourself management, 13. Use consensus decisions, 14. Become a learning organization through continuous improvement).

Liker, J. and D. Meier. 2005. The Toyota Way Fieldbook. McGraw-Hill.

Liker, J. K. 1999. Remade in America: Transplanting and Transforming Japanese Management Systems (Japan Business and Economics Series). Oxford University Press.

Liker, J. K. and J. Franz. 2011. The Toyota Way to Continuous Improvement: Linking Strategy and Operational Excellence to Achieve Superior Performance. McGraw-Hill.

Lincoln, J. R., M. Hanada and J. Olson 1981. Cultural orientations and individual reactions to organizations: A study of employees of Japanese-owned firms. Administrative Science Quarterly 26(1): 93-115.

Lincoln, J. R., M. Hanada and K. McBride. 1986. Organizational structures in Japanese and U.S. manufacturing. Administrative Science Quarterly 31(3): 338-364.

Lincoln, J. R., M. L. Gerlach and C. L. Ahmadjian. 1996. Keiretsu networks and corporate performance in Japan. American Sociological Review (61): 67-88.

Louis, M. R. and J. M. Bartunek. 1992. Insider/outsider research teams: Collaboration across diverse perspectives. Journal of Management Inquiry (June): 101-110.

Lowe, H. D. 1990. Shortcomings of Japanese consolidated financial statements. Accounting Horizons (September): 1-9.

Luthans, F., H. S. McCaul and N. G. Dodd. 1985. Organizational commitment: A comparison of American, Japanese, and Korean employees. The Academy of Management Journal 28(1): 213-219.

Majima, I. 1992. The Shift to JIT: How People Make the Difference. Productivity Press. Originally published in 1988 as JIT Kakumei by Nikkan Kogyo Shimbun, Ltd. Tokyo.

Mande, V. and W. Kwak. 1996. Do Japanese analysts overreact or underreact to earnings announcements? Abacus 32(1): 81-101.

Marsh, R. M. and H. Mannari. 1981. Technology and size as determinants of the organizational structure of Japanese factories. Administrative Science Quarterly 26(1): 33-57.

Martin, J. R. Not dated. Profit Beyond Measure graphics and notes. Management And Accounting Web. JohnsonBromsGraphicsNotes

Martin, J. R., W. K. Schelb, R. C. Snyder, and J. C. Sparling. 1992. Comparing the practices of U.S. and Japanese companies: The implications for management accounting. Journal of Cost Management (Spring): 6-14. (Summary).

Martin, J. R., W. K. Schelb, R. C. Snyder, and J. C. Sparling. 1993. Chapter F2: Comparing the practices of U.S. and Japanese companies: Implications for management accounting: F2-1-F2-9. Emerging Practices in Cost Management, 1993 Edition. Warren Gorham Lamont. (Reprint of our 1992 article above).

Matsuda, H. 1976. Introduction of standard cost accounting in Japan. Management Accounting (January): 25-27.

McKinnon, J. L. 1984. Application of Anglo-American principles of consolidation to corporate financial disclosure in Japan. Abacus 20(1): 16-33.

McMann, P. J. and A. J. Nanni Jr. 1995. Means versus ends: A review of the literature on Japanese management accounting. Management Accounting Research (December): 313-346.

McQuade, L. 2017. Gemba in the workplace. Cost Management (January/February): 22-27.

Methé, D. T. 1987. Review: Strategic vs. Evolutionary Management: A U.S.-Japan Comparison of Strategy and Organization, by T. Kagono, I. Nonaka, K. Sakakibara, A. Okumura, S. Sakamoto and J. K. Johansson. Administrative Science Quarterly 32(3): 450-452.

Mikitani, H. and R. Mikitani. 2014. The Power to Compete: An Economist and an Entrepreneur on Revitalizing Japan in the Global Economy. Wiley.

Misumi, J. and M. F. Peterson. 1985. The performance-maintenance (PM) theory of leadership: Review of a Japanese research program. Administrative Science Quarterly 30(2): 198-223.

Mitsuhashi, H. 2014. Book review: Hedge Fund Activism in Japan: The Limits of Shareholder Primacy by J. Buchanan, D. H. Chai, S. Deakin. Administrative Science Quarterly 59(2): 366-369.

Mizashita, K. and D. W. Russell. 1995. Keiretsu: Inside the Hidden Japanese Conglomerates. McGraw-Hill.

Monden, Y. 1981. What makes the Toyota production system really tick. Industrial Engineering (January): 36-48.

Monden, Y. 1981. Kanban system. Industrial Engineering (May): 29-46.

Monden, Y. 1981. Production smoothing. Industrial Engineering (August): 42-51.

Monden, Y. 1981. Production smoothing, Part II. Industrial Engineering (September): 22-30.

Monden, Y. 1983. Toyota Production System. Atlanta, GA: Industrial Engineering Press.

Monden, Y. 1998. Toyota Production System: An Integrated Approach to Just-In-Time. Atlanta, GA: Industrial Engineering Press.

Monden, Y. 1992. Cost Management in the New Manufacturing Age: Innovations in the Japanese Automotive Industry. Cambridge, MA: Productivity Press.

Monden, Y. and J. Y. Lee. 1993. How a Japanese auto maker reduces costs. Management Accounting (August): 22-26. (Summary).

Monden, Y. and M. Sakurai, eds. 1990. Japanese Management Accounting: A World Class Approach to Profit Management. Cambridge, MA: Productivity Press.

Monden, Y. and M. Sakurai, eds. 1998. Japanese Management Accounting: A World Class Approach to Profit Management. Cambridge, MA: Productivity Press.

Monden, Y. and K. Hamada, 1991. Target costing and kaizen costing in Japanese automobile companies. Journal of Management Accounting Research (3): 16-34.

Morgan, J. M. 2006. The Toyota Product Development System: Integrating People, Process And Technology. Productivity Press.

Morgan, M. J. and P. S. H. Weerakoon. 1989. Japanese management accounting: Its contribution to the Japanese economic miracle. Management Accounting U.K. (June): 40-43.

Morita, A. 1992. Partnering for competitiveness: The role of Japanese business. Harvard Business Review. (May-June): 76-83.

Mueller, G. G. and H. Yoshida. 1968. Accounting Practices in Japan. Graduate School of Business Administration, University of Washington. Review by S. Minemura.

Mun, E. and J. Jung. 2018. Change above the glass ceiling: Corporate social responsibility and gender diversity in Japanese firms. Administrative Science Quarterly 63(2): 409-440.

Munday, M. 1991. A case of Japanisation. Management Accounting U.K. (March): 32-33.

Murai, H. 1999. Review: Japanese Management Accounting: A Historical and Institutional Perspective by Hiroshi Okano. The Accounting Historians Journal 26(2): 170-172.

Murase, G. 1962. The present status of the public accounting profession in Japan. The Accounting Review (January): 88-91.

Murphy, R. T. 1989. Power without purpose: The crisis of Japan's global financial dominance. Harvard Business Review (March-April): 71-83.

Murrin, T. 1982. Rejecting the Traditional Ways of Doing Business. American Production and Inventory Control Society.

Nakamura, M. 2001. The Japanese Business and Economic System: History and Prospects for the 21st Century. Palgrave MacMillan.

Nakashima, M. 2023. Has the COVID-19 pandemic changed firms' management discussion and analysis disclosure approach? Evidence from Japan. Journal of Forensic Accounting Research 8(1): 227-251.

Nakashima, M. 2023. What are the determinants of earnings management for misrepresentation? Evidence form Japan. Journal of Forensic & Investigative Accounting 15(2): 328-353.

Nakashima, M. and D. A. Ziebart. 2016. Tone at the top and shifts in earnings management: Evidence from Japan. Journal of Forensic & Investigative Accounting 8(2): 288-324.

Nakashima, M., Y. Hirose and H. Hirai. 2022. Fraud detection by focusing on readability of MD&A disclosure: Evidence from Japan. Journal of Forensic & Investigative Accounting 14(2): 276-298.

National Association of Accountants. 1973. Tokyo chapter members tour U.S. cities. Management Accounting (November): 57.

Nisbett, R. E. 2003. The Geography of Thought: How Asians and Westerners Think Differently...and Why. Free Press.

Nishikawa, K. 1975. Historical studies in recent years in Japan. The Accounting Historians Journal 2(1-4): 31-34.

Nishikawa, K. 1977. The introduction of western bookkeeping into Japan. The Accounting Historians Journal 4(1): 25-36.

O'Connell, A. 2007. Japan rising: The resurgence of Japanese power and purpose. Harvard Business Review (June): 34.

Oh, T. K. 1976. Japanese management - A critical review. The Academy of Management Review (January): 14-25.

Ohno, T. 1988. Toyota Production System: Beyond Large Scale Production. Cambridge, MA: Productivity Press.

Ohno, T. 2012. Taiichi Ohno's Workplace Management. Special Birthday Edition. McGraw Hill.

Okuda, S. and A. Shiiba. 2010. An evaluation of the relative importance of parent-only and subsidiary earnings in Japan: A variance decomposition approach. Journal of International Accounting Research 9(1): 39-54.

Osono, E., N. Shimizu and H. Takeuchi. 2008. Extreme Toyota: Radical Contradictions That Drive Success at the World's Best Manufacturer. Wiley.

O'Sullivan, K, A. Stuart and S. Johnson. 2011. "This is a mega-event": The aftershocks of Japan's earthquake continue to ripple through the insurance market. CFO (May): 38-40.

Ouchi, W. 1981. Theory Z. Addison-Wesley Publishing Co.

Ouchi, W. G. and A.M. Jaeger. 1978. Type Z organization: stability in the midst of mobility. Academy of Management Review (April): 305-314. (Summary).

Parthiban, D., A. Duru, G. J. Lobo, J. Maharjan and Y. Zhao. 2022. Threat of exit by non-blockholders and income smoothing: Evidence from foreign institutional investors in Japan. Contemporary Accounting Research 39(2): 1358-1388.

Pascale, R. T. 1978. Communication and decision making across cultures: Japanese and American comparisons. Administrative Science Quarterly 23(1): 91-110.

Pascale, R. T., and A. G. Athos 1981. The Art of Japanese Management. Simon and Schuster. "If anything, the extent of Japanese superiority over the United States in industrial competitiveness is understated."

Porter, M., J. Sacks, A. Warner and K. Schwab. 2000. The Global Competitiveness Report 2000. Oxford University Press. (Summary)

Porter, M. E., M. Sakakibara and H. Takeuchi. 2000. Can Japan Compete?. Perseus. (Summary).

Public Affairs Division and Operations Management Consulting Division. 1998. The Toyota Production System: Leaner Manufacturing for a Greener Planet. Toyota Motor Corporation.

Ranney, G. B. 2009. Remembering NUMMI. In2: In Thinking Network Insights.

Reischauer, E. O. 1977. The Japanese. Cambridge, MA: The Belknap Press.

Reitman, V. and R. L. Simson. 1995. Japanese car makers speed up car making. Wall Street Journal (December 29): B1, B5. This news article reports on the time it takes to develop a new vehicle from approval to production. The averages in months were 21 for Mazda, 27 for Toyota including design, 24 for Mitsubishi, 30 for Nissan, 36 for Honda including design, 29 for Chrysler, 37 for Ford and 46 for GM.

Reitsperger, W.E.1986. Japanese management: Coping with British industrial relations. Journal of Management Studies (January): 72-87.

Reitsperger, W. D. and S. J. Daniel. 1990. Japan vs. silicon valley: Quality-cost trade off philosophies. Journal of International Business Studies (Second Quarter): 289-300.

Robinson, A. G. and D. M. Schroeder. 2009. The role of front-line ideas in lean performance improvement. Quality Management Journal 16(4) 27-40.

Robinson, R. D. 1985. The Japanese Syndrome: Is There One? Georgia State University.

Roehl, T. 1987. Review: The American Samurai: Blending American and Japanese Managerial Practices. by J. P. Alston. Administrative Science Quarterly 32(3): 452-455.

Rother, M. 2009. Toyota Kata: Managing People for Improvement, Adaptiveness and Superior Results. McGraw-Hill Education.

Ruffa, S. A. 2008. Going Lean: How the Best Companies Apply Lean Manufacturing Principles to Shatter Uncertainty, Drive Innovation, and Maximize Profits. AMACOM.

Ryan, V. 2013. Japan easing heightens yen exposures. CFO (May): 32-33.

Safizadeh, H. 1991. The case of workgroups in manufacturing operations. California Management Review (Summer): 61-82.

Sakurai, H. 1996. A Japanese perspective on accounting for goodwill and intangibles. Issues in Accounting Education (Fall): 483-486.

Sakurai, H. 1996. Reply. Issues in Accounting Education (Fall): 499.

Sakurai, M. 1989. Target costing and how to use it. Journal of Cost Management (Summer): 39-50. (Summary).

Sakurai, M. 1990. The influence of factory automation on management accounting practices: A study of Japanese companies. Measures for Manufacturing Excellence (Harvard Business School Press) Chapter 2: 39-62.

Sakurai, M. 1995. Past and future of Japanese management accounting. Journal of Cost Management (Fall): 21-30. (Summary).

Sakurai, M. 1996. Integrated Cost Management. Productivity Press.

Samuels, R. J. 1994. Pathways of technological diffusion in Japan. Sloan Management Review (Spring): 21-34.

Sato, S., K. Sakate, G. Mueller and L. H. Radebaugh. 1982. A Compendium of Research on Information and Accounting for Managerial Decision and Control in Japan. American Accounting Association.

Savage-Fournier, J. 2020. Kata, Kaizen, Kairyo: A story of grit, growth, and great results. Cost Management (July/August): 35-41.

Scarbrough, P., A. J. Nanni Jr. and M. Sakurai. 1991. Japanese management accounting practices and the effects of assembly and process automation. Management Accounting Research (March): 27-46.

Schaede, U. 2020. The Business Reinvention of Japan: How to Make Sense of the New Japan and Why it Matters. Stanford University Press. ("Japan's more balanced model of 'caring capitalism' is both competitive and transformative, and more socially responsible than the unbridled growth approach of the United States.").

Schwab, K., M. Porter and J. Sachs. 2002. The Global Competitiveness Report 2001. Oxford University Press. (Summary).

Schonberger, R. J. 1982. Japanese Manufacturing Techniques: Nine Hidden Lessons in Simplicity. New York: The Free Press.

Schonberger, R. J. 1986. The World Class Manufacturing: The Lessons of Simplicity Applied. New York: The Free Press.

Schonberger, R. J. 2016. Cycles of lean: Findings from the leanness studies - Part 1. Management Accounting Quarterly (Summer): 21-33.

Schonberger, R. J. 2016. Cycles of lean: Finding from the leanness studies - Part 2. Management Accounting Quarterly (Fall): 18-27.

Seidensticker, E. G. 1975. Do: Literally 'path' or 'way', with philosophical connotations. In A Hundred Things Japanese. Tokyo: Japan Culture Institute.

Sethi, S. P., N. Namiki and C. Swanson. 1984. The False Promise of the Japanese Miracle. Pitman Publishing.

Shimme, S. 1937. Introduction of double-entry bookkeeping into Japan. The Accounting Review (September): 290-295.

Shingo, S. and A. P. Dillion. 1989. A Study of the Toyota Production System from the Industrial Engineering Viewpoint. Productivity Press.

Shirata, C. Y. and M. Sakagami. 2008. An analysis of the “going concern assumption”: Text mining from Japanese financial reports. Journal of Emerging Technologies in Accounting (5): 1-16.

Shook, J. 2009. Toyota's secret: The A3 report. MIT Sloan Management Review (Summer): 30-33.

Shook, J. 2010. How to change a culture: Lessons from NUMMI. MIT Sloan Management Review (Winter): 63-68.

Skinner, D. J. 2008. The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis. Journal of Accounting and Economics (December): 218-239.

Skinner, D. J. and S. Srinivasan. 2012. Audit quality and auditor reputation: Evidence from Japan. The Accounting Review (September): 1737-1765.

Skinner, W. 1974. The focused factory. Harvard Business Review (May-June): 113-121.

Slipkowsky, J. N. 1993. Is Japan the key to our future? Management Accounting (August): 27-30.

Smith, P. 1997. Japan: A Reinterpretation. New York: Pantheon Books.

Sobek, D. K. II. and A. Smalley. 2008. Understanding A3 Thinking: A Critical Component of Toyota's PDCA Management System. Productivity Press.

Sobek, D. K. II, J. K. Liker and A. C. Ward. 1998. Another look at how Toyota integrates product development. Harvard Business Review (July-August): 36-49. (Summary).

Someya, K. 1964. The use of funds statements in Japan. The Accounting Review (October): 983-989.

Someya, K. 1989. Accounting "revolutions" in Japan. The Accounting Historians Journal 16(1): 75-86.

Song, M. and M. M. Montoya-Weiss. 2001. The effect of perceived technological uncertainty on Japanese new product development. The Academy of Management Journal 44(1): 61-80.

Spear, S. and H. K. Bowen. 1999. Decoding the DNA of the Toyota production system. Harvard Business Review (September-October): 97-106. (Summary).

Spear, S. J. 2004. Learning to lead at Toyota. Harvard Business Review (May): 78-86. (Summary).

Spencer, J. W. 2001. How relevant is university-based scientific research to private high-technology firms? A United States-Japan comparison. The Academy of Management Journal 44(2): 432-440.

Staats, B. R. and D. M. Upton. 2011. Lean knowledge work: The "Toyota" principles can also be effective in operations involving judgment and expertise. Harvard Business Review (October): 100-110.

Stalk, G. Jr. and A. M. Webber. 1993. Japan's dark side of time. Harvard Business Review (July-August): 93-103.

Sugahara, S. and G. Boland. 2011. Effects of exposure to the International Education Standards on perceived importance of the global harmonization of accounting education among Japanese accounting academics. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 382-389.

Sugiyama, S. and J. Islam. 2016. Empirical findings from the reconciliations in the IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia. Advances in Accounting: Incorporating Advances in International Accounting (35): 143-158.

Suzaki, K. 1985. Japanese manufacturing techniques: Their importance to U.S. manufacturers. Journal of Business Strategy (5): 10-19.

Suzuki, T. 2007. A history of Japanese accounting reforms as a microfoundation of the democratic socio-economy: Accountics Part II. Accounting, Organizations and Society 32(6): 543-575.

Suzuki, T. 2007. Accountics: Impacts of internationally standardized accounting on the Japanese socio-economy. Accounting, Organizations and Society 32(3): 263-301.

Suzuki, Y. 1980. The strategy and structure of top 100 Japanese industrial enterprises 1950- 1970. Strategic Management Journal (July-September): 265-291.

Sveiby, K. E. 1998. Review: Knowledge Works: Managing Intellectual Capital at Toshiba. by W. Mark Fruin. Administrative Science Quarterly 43(4): 936-938.

Swan, P. F. and J. E. Ettlie. 1997. U.S.-Japanese manufacturing equity relationships. The Academy of Management Journal 40(2): 462-479.

Taketera, S. and N. Nishikawa. 1984. Genesis of divisional management and accounting systems in the House of Mitsui, 1710-1730. The Accounting Historians Journal 11(1): 141-149.

Takeuchi, H. 1981. Productivity: Learning from the Japanese. California Management Review (Summer): 5-18. (Summary).

Takeuchi, H., E. Osono and N. Shimizu. 2008. The contradictions that drive Toyota's success. Harvard Business Review (June): 96-104.

Tanaka, T. 1993. Target costing at Toyota. Journal of Cost Management (Spring): 4-11. (Summary).

Tanaka, T. 1994. Kaizen budgeting: Toyota's cost-control system under TQC. Journal of Cost Management (Fall): 56-62. (Summary).

Tang, R. Y. W., C. K. Walter and R. H. Raymond. 1979. Transfer pricing - Japanese vs. American style. Management Accounting (January): 12-16.

Tani, T., H. Okano, N. Shimizu, Y. Iwabuchi, J. Fukuda and S. Cooray. 1994. Target cost management in Japanese companies: Current state of the art. Management Accounting Research (March): 67-81.

Tanin, O. and E. Yohan. 1974. Militarism and Fascism in Japan. Praeger.

Tansman, A. 2009. The Culture of Japanese Fascism (Asia-Pacific: Culture, Politics, and Society). Duke University Press Books.

Terry, E. 1995. Sayonara to all that: Japan's days as an economic superpower are numbered. Worldbusiness (January): 21. (This is the counterpoint to the Fingleton's argument above.)

Tipton, E. K. 2002. Modern Japan: A Social and Political History (Nissan Institute/Routledge Japanese Studies). Routledge.

Togo, Y. and W. Wartman. 1993. Aganinst All Odds: The Story of the Toyota Motor Corporation and the Family That Created It. Book Review in the Lean Management Journal).

Tokutani, M. and M. Kawano. 1978. A note on the Japanese social accounting literature. Accounting, Organizations and Society 3(2): 183-188.

Toyota Public Affairs Division and Operations Management Consulting Division. 1998. The Toyota Production System: Leaner Manufacturing for a Greener Planet. The Toyota Motor Corporation. (Summary).

Tsunogaya, N., S. Sugahara and P. Chand. 2017. The impact of social influence pressures, commitment, and personality on judgments by auditors: Evidence from Japan. Journal of International Accounting Research 16(3): 17-34.

Tsurumi, Y. 1981. Productivity: The Japanese Approach. Pacific Basin Quarterly (Summer).

Tsurumi, Y. 1982. Japan's challenge to the U.S.: Industrial policies and corporate strategies. Columbia Journal of World Business (Summer): 87-95.

Turpin, D. V. 1992. The strategic persistence of the Japanese firm. Journal of Business Strategy (January-February): 49-52.

Uminger, G. 2001. Japanese cost management. Journal of Cost Management (January/February): 47-48. (Review of Sakuri and Scarbrough's 1997 book).

Verchoor, C. C. 2015. Toshiba's toxic culture. Strategic Finance (November): 18, 20.

Wallace, R. 1975. O-keikogoto: Practice or training in the sense of taking lessons. In A Hundred Things Japanese. Tokyo: Japan Culture Institute.

Watanabe, K., T. A. Stewart and A. P. Raman. 2007. Lessons from Toyota's long drive. Harvard Business Review (July-August): 74-83.

Weiss, A. 1984. Simple truths of Japanese manufacturing. Harvard Business Review (July-August): 110-125.

Wheeler, D. J. 1992. SPC at the Esquire Club. Knoxville, Tennessee: SPC Press, Inc. Waitresses use SPC to reduce loss on Saki sales.

Wheeler, D. J. 1986. Japanese Control Chart. Knoxville, Tennessee: SPC Press, Inc.

Wheelwright, S.C. 1981. Japan - Where operations really are strategic. Harvard Business Review (July-August): 67-74. (Summary).

Wiersema, M. F. and A. Bird. 1993. Organizational demography in Japanese firms: Group heterogeneity, individual dissimilarity, and top management team turnover. The Academy of Management Journal 36(5): 996-1025.

Wilkinson, B. and N. Oliver. 1989. Power, control and the kanban. Journal of Management Studies 26(1): 47-58.

Wilson, G. E. 1983. Theory Z: Implications for management accountants. Management Accounting (November): 58-62.

Winston, R. J. 1968. The U.S. accountant goes to the orient. Management Accounting (December): 39-44. (Examination of Korean and Japanese accounting methods).

Womack, J. P. and D. T. Jones. 1994. From lean production to the lean enterprise. Harvard Business Review (March-April): 93-103.

Womack, J. P. and D. T. Jones. 1996. Beyond Toyota: How to root out waste and pursue perfection. Harvard Business Review (September-October): 140-144, 146, 148-152, 154, 156, 158. (Summary).

Womack, J. P. and D. T. Jones. 1996. Lean Thinking: Banish Waste and Create Wealth in Your Corporation. New York: Simon & Schuster.

Womack, J. P., D. T. Jones and D. Roos. 1991. The Machine That Changed the World: The Story of Lean Production. New York: Harper Perennial.

Worthy, F. S. 1991. Japan's smart secret weapon. Fortune (August 12): 72-75.

Xu, M. and C. Zhang. 2009. Bankruptcy prediction: The case of Japanese listed companies. Review of Accounting Studies 14(4): 534-558.

Yamada, H. and D. Tannen. 2002. Different Games, Different Rules: Why Americans and Japanese Misunderstand Each Other. Oxford University Press.

Yamakawa, T. T. 1979. How the strong yen influenced financial reporting in Japan. Management Accounting (June): 26-31.

Yamashita, K. 1952. Accounting trends in post-war Japan. The Accounting Review (July): 313-315.

Yanagi, R. and N. Michels-Kim. 2018. Integrating nonfinancials to create value: Japanese companies have been leading the way in the adoption of integrated reporting and sustainability metrics. Strategic Finance (January): 26-35.

Yanagi, R. and N. Michels-Kim. 2021. Eisai's ESG investments: The Japanese pharmaceutical company's investments in human capital and R&D are linked to a positive correlation with long-term corporate value. Strategic Finance (May): 46-53. (Environmental, Social, and Governance investments).

Yates, R. E. 1998. The Kikkoman Chronicles: A Global Company With a Japanese Soul. McGraw-Hill.

Yoshida, K. 1989. Deming management philosophy: Does it work in the US as well as in Japan? Columbia Journal of World Business (Fall): 10-17. (Summary).

Yoshikawa, T. 1994. Some aspects of the Japanese approach to management accounting. Management Accounting Research (September): 279-287.

Yoshikawa, T., J. Innes and F. Mitchell. 1989. Japanese management accounting: A comparative survey. Management Accounting U.K. (November): 20-23.

Yoshikawa, T., J. Innes and F. Mitchell. 1990. Cost tables: A foundation of Japanese cost management. Journal of Cost Management (Fall): 30-36.

Yoshikawa, T., J. Innes and F. Mitchell. 1995. A Japanese case study of functional cost analysis. Management Accounting Research (December): 415-432.

Yoshikawa, T., J. Innes, F. Mitchell and M. Tanaka. 1993. Contemporary Cost Management. Chapman and Hall.

Yoshimura , N. and P. Anderson. 1997. Inside the Kaisha: Demystifying Japanese Business Behavior. Boston: Harvard Business School Press.

Young, S. M. 1992. A framework for research on successful adoption and performance of Japanese manufacturing practices in the United States. Academy of Management Review (October): 677-700.