Attitudes Toward Financial Control Systems in the United States and Japan†

Lane Daley, James Jiambalvo, Gary Sundem and Yasumasa Kondo
Additional contact information
Lane Daley: University of Minnesota
James Jiambalvo: University of Washington
Gary Sundem: University of Washington
Yasumasa Kondo: Doshisha University

Journal of International Business Studies, 1985, vol. 16, issue 3, 110 pages

Abstract: Recently researchers have begun to investigate issues of differences in the use of managerial accounting tools across differing national environments. Much of this research is of the case study approach documenting actual practices for a small group of firms, or a distillation from numerous observations but using anecdotal evidence to support various conjectures.The study uses a survey of attitudes toward various aspects of budgeting and control systems to gain insight into the existence of differences for a large sample of Japanese and United States controllers and line managers. Respondents were drawn from the 500 largest industrial firms in these two countries. The major findings suggest that the Japanese controllers and managers 1) prefer less participation, 2) have a more long-term planning horizon, 3) view budgets as more of a communication device, and 4) prefer more budget slack than their American counterparts.© 1985 JIBS. Journal of International Business Studies (1985) 16, 91–110

Date: 1985
References: Add references at CitEc
Citations: View citations in EconPapers (9)

Downloads: (external link)
http://www.palgrave-journals.com/jibs/journal/v16/n3/pdf/8490461a.pdf Link to full text PDF (application/pdf)
http://www.palgrave-journals.com/jibs/journal/v16/n3/full/8490461a.html Link to full text HTML (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:jintbs:v:16:y:1985:i:3:p:91-110

Ordering information: This journal article can be ordered from
http://www.springer. ... nt/journal/41267/PS2

Access Statistics for this article

Journal of International Business Studies is currently edited by John Cantwell

More articles in Journal of International Business Studies from Palgrave Macmillan, Academy of International Business
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().