TY  - JOUR
AB  - In Japanese corporations, the backgrounds of corporate accountants do not necessarily match their university majors. Under the lifetime employment system, accountants are rotated to other departments every five to ten years. Those who are rotated to the accounting department do not necessarily arrive with sufficient accounting knowledge. In addition to receiving on‐the‐job training, corporate accountants generally attend training courses offered by outside Institutions and get new knowledge to be used in practice. Some corporations belong to specific study groups, which meet periodically. The latter groups provide opportunities for establishing informal human relations with government officials and accountants of other corporations. Training is offered to newcomers, candidates for promotion, salespersons and management staff in the fields of financial analysis, cost management and accounting in general. Sometimes, the training lasts for several days in a training facility of the corporation. It is thought useful not only for utilizing the knowledge required, but for furthering relationships within the organization, as well as for the evaluation of employees through their attitudes about participation. It reflects the policy of long‐range performance evaluation. Employees are evaluated not only by sales volume, but also by their loyalty to the corporation and their contribution to the team effort.
VL  - 1
IS  - 1
SN  - 1321-7348
DO  - 10.1108/eb046313
UR  - https://doi.org/10.1108/eb046313
AU  - Hiramatu Kazuo
PY  - 1992
Y1  - 1992/01/01
TI  - ACCOUNTING EDUCATION IN JAPANESE CORPORATIONS
T2  - Asian Review of Accounting
PB  - MCB UP Ltd
SP  - 57
EP  - 68
Y2  - 2024/04/18
ER  -