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  • Practices of Management Acc...
    Takemoto, Ryusuke; Kobayashi, Shigemichi; Okusako, Kiminori; Ohnishi, Junya

    The Journal of Management Accounting, Japan, 2020/03/31, Letnik: 28, Številka: 2
    Journal Article

    National Tax Agency (NTA) has implemented workload management and Kaizen activities as nationwide standard ways for management. The former is based on personal records on workload. These ways have been pointed out similarity to management accounting methods. From 2014, Hiroshima Regional Bureau in NTA, developed these ways and has implemented Person-day management equivalent to Activity-Based Management. Relating to this management, they have executed Kaizen activities focusing on standardization, as micro-level, and, as macro-level, they have shared maps showing organizational strategies equivalent to Strategy-map and Logic-model. This case report is related to management accounting practices in Hiroshima Regional Bureau, NTA, around 6 years.