About The Authors
Michiharu Sakurai is professor of accounting in the School of Business Administration at Senshu University; Tokyo. He has published many books in Japanese and many articles in Japanese as well as English. Professor Sakurai is one of the most prominent Japanese accounting academics. In 1993 he was voted the most creative and active accounting professor in Japan. He has received many academic awards and serves on many government and industrial committees.
Paul Scarbrough is associate professor of accounting and finance at Brock University in St. Catharines, Ontario, Canada. Professor Scarbrough has worked on Japanese cost management issues for many years and has published articles and a book on this subject.
Dr. Paul Scarbrough, Department of Accounting and Finance, Brock University, St. Catharines, Ontario L2S 3A1 CANADA