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

Chapter 5 in Integrated Power of Management Control Systems in Japan, 2025, pp 87-104 from World Scientific Publishing Co. Pte. Ltd.

Abstract: This chapter examines the implementation style of value-based management (VBM) in Japanese companies. Previous studies on VBM have often focused on Anglo-Saxon countries, such as the United Kingdom and the United States, making Japanese companies a unique setting. The research method is a case study of Japanese companies that have newly introduced ROIC for the purpose of corporate value creation. The analysis shows that although the technical and political fit between VBM and the Japanese organizational context is low, the cultural fit between them is high. This difference in fit is the source of the selective VBM style in Japan, which eschews hard controls and emphasizes soft controls. This chapter successfully extends the findings of previous research by elucidating the implementation style of VBM and its causes in a non-Anglo-Saxon setting.

Keywords: Japanese Organizations; Management Control; Innovation; Gender; SDGs; Non-Profit Organizations (search for similar items in EconPapers)
JEL-codes: L1 L2 M1 (search for similar items in EconPapers)
Date: 2025
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