Management Accounting & Controlling

For as long I can remember, I have always been excited byAsian countries, societies and cultures. Most interesting for me isthe 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. Thesecountries have developed in such a short period of time. And an endof this development is far from being in sight! The mostrecognizable and eye catching step forward most of these Asiancountries have undertaken was economically. Japan took the lead andshowed the way, then came the "Tigers" and now it is China`s turn.In each case, the industrialization came late, but when it came, itwas incredibly fast, escalating and astonishing. But this economicevolution was different to anything "Old Europe" has ever seen. Twoof these economies are the foundation of this work: Japan andTaiwan. This study will theoretically and empirically identify,analyze and explain differences between Taiwanese and Japanesemanagement accounting and controlling. Major focus and emphasislies on the empirical study, the reality.