Management Accounting and Controlling: an Inner-asian Comparison Between Japan and Taiwan

For as long I can remember, I have always been excited by Asian countries, societies and cultures. Most interesting for me is the fact that Asia is changing so fast and yet, at the same time, never changed at all. It is the Asian mixture of timeless culture, tradition and history on one side, and the immense economical, technological and societal development on the other. These countries have developed in such a short period of time. And an end of this development is far from being in sight! The most recognizable and eye catching step forward most of these Asian countries have undertaken was economically. Japan took the lead and showed the way, then came the Tigers" and now it is China's turn. In each case the industrialization came late but when it came it was incredibly fast escalating and astonishing. But this economic evolution was different to anything "Old Europe" has ever seen. Two of these economies are the foundation of this work: Japan and Taiwan. This study will theoretically and empirically identify analyze and explain differences between Taiwanese and Japanese management accounting and controlling. Major focus and emphasis lies on the empirical study the reality. "