Accounting and technology in Britain and Japan: learning from field research

Abstract Much current accounting research identifies 'conventional' accounting as a handicap to U.K. companies investing in Advanced Manufacturing Technology. It cites Japan as competitive 'threat', and source of 'new' production methods. However, less attention is given to Japanese accounting. This paper reports field studies in U.K. and Japanese manufacturing companies where, in both societies, there are important differences between the current academic critique and our observations on the relationship between accounting and new technology. Key dissimilarities between Britain and Japan are not in the detail of accounting methods—measurements and techniques—but in the relationship of accounting to other forms of information, and of accountants to other managers. In order to understand this accounting needs to be placed in organizational and societal context. We conclude that the emphasis in much current academic discussion of accounting and AMT is misplaced. The focus needs to move to study of social relations between accountants and other managers and the significance of this for AMT and manufacturing performance.