International Management Accounting in Multinational Enterprises: State-of-the-Art of Research and Practice in Japan

Masanobu Kosuga
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Masanobu Kosuga: School of Business Administration, Kwansei Gakuin University, Japan

Chapter 6 in International Management Accounting in Japan:Current Status of Electronics Companies, 2008, pp 135-158 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionThe Major Research Issues in International Management AccountingManagement control of global operationsOrganizational structures: Centralization vs. decentralizationStrategic management information systemsPerformance evaluation, and budgetary planning and controlMajor Researches in Japan: 1980–2007Goals of researchPioneering researcher, Professor MiyamotoMajor researches in the 1990sMajor researches in the first decade of the 21st centurySummary and Discussion of Miyamoto Committee's Results on International Management Accounting Practices in JapanCase 1: Matsushita Electric Industrial Co., Ltd.Case 2: Sharp CorporationCase 3: SANYO Electric Co., Ltd.Summary of the ResultsConclusion: Towards Global Management AccountingReferences

Keywords: International Management Accounting; Multicurrency Accounting Information; Budget in Global Companies; Composite Currency; Matsushita; Sharp; Sanyo (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2008
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