Reports from Overseas Country Coordinators

Joan M. Amat (Spain)

Joan reports that two conferences dealing with the behavioral aspects of accounting were held:

• Professor L. Fernandez (Universidad Almeria) organized a workshop on "Accounting in its Organizational and Social Context" in December 1995. Trevor Hopper (University of Manchester) was invited as a guest speaker.
• Professors V. Ripoll (Universidad de Valencia) and J. Amat (Universidad Pompeu Fabra) organized a workshop for doctoral students on" Empirical Research in Behavioral Accounting" in Valencia in December 1995.

Kari Lukka (Finland)

Kari reports the following recent publications and ongoing works of Finnish accounting researchers:

• Markus Granlund at Turku School of Economics and Business Administration
  • Published work:
    • "The Role of Management Accounting in Corporate Crises: Theoretical Considerations and Case-study Evidence of the Meaning, Influence and Morality of Management Accounting and Corporate Crises." Publication of the Turku School of Economics and Business Administration. Series 3:5. Turku 1994 (Licentiate's Thesis).
  • Ongoing (PhD) work:
    • "Management Accounting, Change and Stability: A Case-study of Management Accounting and Control Systems under Conditions of Multiple Corporate Changes "
• Markus Granlund and Kari Lukke at Turku School of Economics and Business Administration
  • Ongoing work:
    • "Management Accounting Culture in Finland"2
• Pekka Pihianto at Turku School of Economics and Business Administration
  • Published works:
    • "Markets, Hierarchies and the Actor" (in Finnish with an English Summary). Publication of the Turku School of Economics and Business Administration. Series Discussion and Working Papers 13:1995. Turku 1995.
    • "The Instrumental Manager and Participative Manager: Two Different Profiles of the Use of Information" (in Finnish with an English Summary). Publication of the Turku School of Economics and Business Administration. Series A-9:1995. Turku 1995.
    • "Knowledge in Accounting as a Phenomenon Related to the Consciousness of the Provider and User of Information" (in Finnish with an English Summary). In: "Professor Pertti Kettunen 60 years: Finnish Business Studies in the 1990s-Perspectives into Accounting Research," University of Jyvaskyla. Jyvaskyla 1995.
  • Ongoing works:
    • "The Holistic Concept of Man and the Perspectives on Accounting Research"
    • "Combing DSS with the Holistic Concept of Man in the Hyperknowledge Environment" (together with H. Vanharanta)
• Ismo Vuorinen at University of Tampere
  • Published work:
    • "The Reflective and Constructive Roles of Budgetary Control. " University of Tampere, Series C: Conference Proceedings and Occasional Papers 2. Tampere, Finland 1995.
• Liisa Kurunmaki at University of Jyvaskyla
  • Ongoing work:
    • "Implementing Market-Based Control Mechanism in the Field of Finnish Health Care-Expectations Vs. Experiences "
• Ari Manninen at University of Jyvaskyla
  • Published work:
    • "The Experience of Knowledge in Everyday Accounting: A Study of Finnish Accounting Managers." European Accounting Review. 4:3, p. 455483. 1995.
• Jukka Pelfinen at University of Jyvaskyla
  • Ongoing work:
    • "Enabling and Explaining a Management Accounting System Change-Development Inquiry"
• Pekka Pirinen at University of Jyvaskyla
  • Ongoing work:
    • "Making the New Finnish Accounting Legislation: A Bourdieuan Field Analysis"

  Hiroshi Yoshida (Japan)

  Hiroshi reports that Japanese management accounting studies are shifting to studies on Continuous Acquisition and Life-cycle Support (CALS). A recent issue of Accounting (Vol. 48 No. 2, February 1996) published by the Chuo Keizaisha in Tokyo included the following papers: (1) Tani and Iwabuchi, "CALS and Cost Management," (2) Yamada, "CALS and Global Engineering," (3) Ando, " CALS and Concurrent Engineering, " (4) Tarui, " Fostering Informalization and CALS, " (5) Ydmaoka, "Cost Management and (CALS Standards) in Virtual Enterprises."

  These studies are related to Japanese target cost management practices which were developed in some of Japan's leading companies such as the Nippon Electric Corporation (NEC) and Kubota Industrial Company.

  A new book titled Global Enterprises Accounting co-edited by Hiroshi Yoshida and Kenji Shiba will be published September 1996. Creative adaptations to the globalization of the market economy by corporations and governmental entities are discussed in the book published by the Zeimukeirikyokai in Tokyo.

  ---

  Go to Summer 1996 Contents

  ---