For as long I can remember, I have always been excited by Asian
countries, societies and cultures. Most interesting for me is the
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. These
countries have developed in such a short period of time. And an end
of this development is far from being in sight! The most
recognizable and eye catching step forward most of these Asian
countries have undertaken was economically. Japan took the lead and
showed the way, then came the "Tigers" and now it is
China`s turn. In each case, the industrialization came late, but
when it came, it was incredibly fast, escalating and astonishing.
But this economic evolution was different to anything "Old
Europe" has ever seen. Two of these economies are the
foundation of this work: Japan and Taiwan. This study will
theoretically and empirically identify, analyze and explain
differences between Taiwanese and Japanese management accounting
and controlling. Major focus and emphasis lies on the empirical
study, the reality.
Born in Munich, Germany, on September 29, 1979, Bjoern Ruehrnoessl studied international business and economics at Leopold-Franzens University of Innsbruck and University of Technology of Sydney. In the course of his studying and professional work he travelled through Asia for many times and there he has written "Management Accounting & Controlling"