Integrated Power of Management Control Systems in Japan

Edited by Eri Yokota

in World Scientific Books from World Scientific Publishing Co. Pte. Ltd.

Abstract: 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.

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
ISBN: 9789811295645
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https://www.worldscientific.com/worldscibooks/10.1142/13914 (text/html)
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Chapters in this book:

Ch 1 The Role of Management Control Departments in Japanese Companies: Insights from a Questionnaire Survey , pp 1-29

Eri Yokota and Yudai Onitsuka

Ch 2 An Examination of the Differences between Management Control Tools in Japanese Companies , pp 31-49

Takeyoshi Senoo and Eri Yokota

Ch 3 Configuration of Effective Management Accounting Systems in Manufacturing: An Exploration with QCA , pp 51-66

Kohei Arai

Ch 4 Japanese Management Accounting Mechanisms from the Perspective of the Management Control Package: Linkage of Target Costing, MPC System, and JIT Production System , pp 67-86

Keita Iwasawa

Ch 5 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 , pp 87-104

Keita Masuya

Ch 6 The Effect of Management Accounting Capabilities on the Use of Management Accounting Systems , pp 105-121

Kazunori Fukushima

Ch 7 Influence of DX Promotion on Knowledge Sharing via Management Control Systems , pp 123-139

Haruo Otani

Ch 8 The Role of Informal Controls When Concurrently Used with Tight Formal MCS , pp 141-158

Koki Mori

Ch 9 Management Control Systems of Japanese Overseas Subsidiaries , pp 159-172

Makoto Tomo

Ch 10 The Influences of Comprehensive Performance Management Systems on Subsidiaries: Comparative Analysis of Foreign Subsidiaries and Domestic Subsidiaries , pp 173-192

Yudai Onitsuka

Ch 11 A Case Study on Enabling Control in Sustainability Management , pp 193-210

Yan Li

Ch 12 Establishment and Operation of Management Systems for Sustainability Development , pp 211-221

Asako Kimura

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