01173nas a2200157 4500008004100000245007500041210006900116260000900185300001200194490000600206520068400212653001500896100001800911700001700929856006900946 2013 eng d00aGuest editorial: Introduction to Management Accounting Change in Japan0 aGuest editorial Introduction to Management Accounting Change in  c2013 a376-3790 v93 aPurpose –The purpose of this paper is to introduce this special issue on management accounting change in Japan.

Design/methodology/approach – This paper provides a summary to the papers in this special issue and reflects on the themes and findings revealed.

Findings – The review shows that management accounting change in Japan has been complex and dynamic, responding to both local economic and social conditions as well as changes brought about by globalization.

Originality/value – This paper provides a context for the topic of management accounting change in Japan and seeks to show the significance of management accounting research in Japan.10aAccounting1 aAkroyd, Chris1 aKato, Yutaka uhttp://www.emeraldinsight.com/doi/full/10.1108/JAOC-03-2013-0031