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Introduction

  • Akira Nishimura
Chapter

Abstract

This chapter takes a general view of the whole contents of this book from the theoretical viewpoint to clarify fundamental concepts on the basis of which concrete cases and models are analyzed and developed in each chapter. At the same time, these concepts also thread through the analysis of the present and future management systems, management and management accounting models. For this purpose, the chapter examines the relationship of management and management accounting with uncertainty on the basis of Veblen’s, Knight’s, and Taylor’s theories and focuses on uncertainty as the important key concept that has decisive effects on structures of management and management accounting and their historical development. Thus, here their systems and meanings are studied from theoretical and historical angles for their further development.

Keywords

Workmanship Emulation Scientific management Standardization Variance analysis 

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Copyright information

© The Author(s) 2019

Authors and Affiliations

  • Akira Nishimura
    • 1
  1. 1.Beppu UniversityBeppu-cityJapan

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