Joan reports that two conferences dealing with the behavioral aspects of accounting were held:
Kari reports the following recent publications and ongoing works of Finnish accounting researchers:
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.