Managerial Accounting and the “New Managerial Ideas” – A Case Study of the Matsushita Electric Industrial Co. Ltd

Abstract

The meaning of the “new managerial ideas” in Japan is analysed for their impact on corporate activities and society. The analysis is conducted through a case study of the Matsushita Electric Industrial Co. Ltd. Based on that analysis, it is concluded that the “new managerial ideas” is a concept that proposes an extremely aggressive corporate strategy which not only recognises labour unions and communities under the control system of the corporation, but also serves to enhance the parasitic accumulation of the corporation′s capital.

Citation

Tai, S. (1990), "Managerial Accounting and the “New Managerial Ideas” – A Case Study of the Matsushita Electric Industrial Co. Ltd", Accounting, Auditing & Accountability Journal, Vol. 3 No. 2. https://doi.org/10.1108/EUM0000000001928