An Examination of the Differences between Management Control Tools in Japanese Companies

Takeyoshi Senoo and Eri Yokota

Chapter 2 in Integrated Power of Management Control Systems in Japan, 2025, pp 31-49 from World Scientific Publishing Co. Pte. Ltd.

Abstract: In this chapter, we examined the differences between three management control tools (MCTs) (i.e., medium-term management plans, budgeting, and management by objectives (MBO)) in Japanese companies. Specifically, based on the results of a postal survey we conducted among companies listed in the first section of the Tokyo Stock Exchange (TSE), we compared the three MCTs using three critical factors in management control: (1) performance measures, (2) target levels, and (3) reward link. These three factors are the most important in the planning and evaluation stages of the management control process. We also examined the influence of perceived environmental uncertainty (PEU), a key contingency variable that affects management control and MCTs.

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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