Frontiers of Japanese Management Control Systems: Theoretical Ideas and Empirical Evidence

ISBN-13: 9789811997778 / Angielski

Eri Yokota

Opis

This book provides a multilateral view of Japanese management control systems (MCS), presents the frameworks of MCS theory, and integrates those systems based on quantitative and qualitative research. Readers will learn how Japanese MCS were investigated by researchers and why they chose the existing frameworks. Not only are the topics clarified with regard to Japanese MCS; empirical evidence from Japan is also provided. At the outset, the frameworks of MCS used by Japanese researchers are explained, and the reasons they choose those frameworks are investigated. Following that exploration, readers are shown a close examination of MCS, which are thought to be difficult to understand in Japan. In Japanese companies, however, these systems are generally used, so in other words Japanese companies use MCS without considering its frameworks. It is a baffling phenomenon, thus a fine topic of research. After a comprehensive review of the literature, the current status of Japanese MCS is presented by using both quantitative and qualitative research. By the end of the book, readers will have a firm grasp of how Japanese firms use MCS and what MCS means for Japanese companies.

Spis treści

Chapter 1 An overview of Management Control Frameworks and their implications to the practice.- Chapter 2 Contemporary management control systems research in Japan.- Chapter 3 Management Control Frameworks and management accounting tools: A bibliographic Study of Contemporary Research in Japan.- Chapter 4 A survey of Management Control Systems and Behavior of Managers in Japanese Companies.- Chapter 5 A survey of Performance Management Systems in Japanese Companies.- Chapter  6 Capital Budgeting as Management process: Findings from a Survey of Manufacturing Firms.- Chapter 7A Management Control Package for Associating Customer Satisfaction with Financial Performance: A Case Study on Customer Satisfaction Management at Hoshino Resort.- Chapter 8 An Analysis of Using Balanced Scorecard in Functional Units: A Case Study of Kirin Brewery Co., Ltd.- Chapter 9 Exploring the Investment Process in Production Systems: Two Cases from Japanese Manufacturing Industry.

O autorze

Dr.Yokota is a professor of Business and Commerce from 2005 and Dean of the Graduate School of Business and Commerce (2021 -2023), Keio University in Japan. She was in Musashi University from 1995 to 2004. She received Doctor degree from the Graduate School of Business Administration, Keio University. She is interested in research of management control systems, management accounting and organizational behavior. Her books include “Management and Psychology of Flattened Organizations” (in Japanese, Keio University Press,1998)and “Management control of Japanese Companies”(in Japanese,Chuo-Keizaisha,2022).