Analysis of the Influence of Performance-Based Systems on Japanese Management Control

Eri Yokota
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Eri Yokota: Faculty of Business and Commerce, Keio University, USA

Chapter 5 in Japanese Management Accounting Today, 2007, pp 61-74 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:Introduction: IssuesThe US Reward System: Position and Changes in Management ControlChanges in the Reward System in Japanese CompaniesShift to a performance-based systemThe role of reward systems in management control in Japanese companiesDiscussions with ExamplesConsideration and ConclusionsAcknowledgmentReferences

Keywords: Japanese Management Systems; Stakeholders; Organizational Behavior; Strategy and Business Restructuring; Management Control Systems; Budgeting; Cost Management; Supply Chain; Shared Services; Process Management (search for similar items in EconPapers)
Date: 2007
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