Pilotage de gestion des nouveaux environnements de production : les pratiques japonaises

Japanese cost accounting and management control practices are closely related to the firms' strategic objectives and consistent with the local way of management. This latter point makes some of them difficult to import in our new industrial environments.

ANCELIN-BOURGUIGNON, A. (1992). Pilotage de gestion des nouveaux environnements de production : les pratiques japonaises. ESSEC Business School.