The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
Case Research
Practices of Management Accounting in Hirosima Regional Bureau, National Tax Agency
Ryusuke TakemotoShigemichi KobayashiKiminori OkusakoJunya Ohnishi
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JOURNAL FREE ACCESS

2020 Volume 28 Issue 2 Pages 91-107

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Abstract

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.

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© 2020 The Japanese Association of Management Accounting
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