INTEGRATED POWER OF MANAGEMENT CONTROL SYSTEMS IN JAPAN

The management control framework that originated in large-scale manufacturing-oriented industries has now expanded its scope in a variety of ways. It has expanded from a focus on manufacturing companies to service companies, non-profit companies and so on. The target group for applying the framework has also broadened from managers to employees. The framework is also examined in terms of how it should be applied to promote sustainability in companies.

In this book, Japanese researchers discuss the situations in which management control, a tool born in Europe and the US, is utilized in Japan. Specifically, the book focuses on various types of management control systems, from manufacturing companies, innovation companies, service companies to non-profit companies, and explains the characteristics of these systems-based Japanese organizations.

Readers of this book will understand how Japanese researchers are using the management control framework in the context of diversification and, from there, the application of the framework in Japanese organizations.

Contents:

• The Role of Management Control Departments in Japanese Companies: Insights from a Questionnaire Survey (Eri Yokota and Yudai Onitsuka)
• An Examination of the Differences between Management Control Tools in Japanese Companies (Takeyoshi Senoo and Eri Yokota)/li>
• Configuration of Effective Management Accounting Systems in Manufacturing: An Exploration with QCA (Kohei Arai)
• Japanese Management Accounting Mechanisms from the Perspective of the Management Control Package: Linkage of Target Costing, MPC System, and JIT Production System (Keita Iwasawa)
• Adapting Value-Based Management Practices to a Non-Anglo-Saxon Context: A Case Study of a Project to Implement ROIC Measures in a Japanese Company (Keita Masuya)
• The Effect of Management Accounting Capabilities on the Use of Management Accounting Systems (Kazunori Fukushima)
• Influence of DX Promotion on Knowledge Sharing via Management Control Systems (Haruo Otani)
• The Role of Informal Controls When Concurrently Used with Tight Formal MCS (Koki Mori)
• Management Control Systems of Japanese Overseas Subsidiaries (Makoto Tomo)
• The Influences of Comprehensive Performance Management Systems on Subsidiaries: Comparative Analysis of Foreign Subsidiaries and Domestic Subsidiaries (Yudai Onitsuka)
• A Case Study on Enabling Control in Sustainability Management (Yan Li)
• Establishment and Operation of Management Systems for Sustainability Development (Asako Kimura)

Readership: For students and academics who are interested in the management control framework in Japan.

Dr Eri Yokota is a professor of Business and Commerce (from 2005) and Dean of the Graduate School of Business and Commerce (2021–2025), Keio University in Japan. She was in Musashi University from 1995 to 2004. She received a Doctorate 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). She has also edited Frontiers of Japanese Management Control Systems (Springer).