Culture and Budget Control Practices: A Study of Manufacturing Companies in U.S.A. and Japan

Susumu Ueno
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Susumu Ueno: Professor of Accounting, Faculty of Business Administration, Konan University, Japan

Chapter 21 in Japanese Cost Management, 2000, pp 461-482 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:Theoretical Framework and HypothesesCommunication and coordinationPlanningPerformance evaluationResearch MethodPopulation and sampleSurvey instrumentsResults and DiscussionsConclusionsAppendixReferences

Keywords: Strategic Cost Management; New Product Development; Manufacturing Activities; Marketing Strategy; Human Factors; Budgetary Control System (search for similar items in EconPapers)
Date: 2000
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