Management Control Systems of Japanese Overseas Subsidiaries

Makoto Tomo

Chapter 9 in Integrated Power of Management Control Systems in Japan, 2025, pp 159-172 from World Scientific Publishing Co. Pte. Ltd.

Abstract: This chapter examines the management control system of overseas subsidiaries from the perspective of human resource management and management accounting through case studies of four companies. When the management of overseas subsidiaries is delegated to local personnel (CEO), a management style suited to local customs would be applied. Even if the human resource evaluation is adapted to local customs, applying the same system as the Japanese headquarters would be effective for business performance evaluation. The proportion of overseas subsidiaries acquired through in-out M&A is increasing in Japan. Therefore, it may be effective not only to transfer the Japanese management control system overseas but also to integrate it with the management control system owned by the acquired company or local personnel.

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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