An Example of Japanese "Beyond Budgeting" Philosophy

Katsuhiro Ito
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Katsuhiro Ito: Faculty of Economics, Seikei University, Japan

Chapter 6 in Japanese Management Accounting Today, 2007, pp 75-88 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionChanging Corporate Environment and the Beyond Budgeting ModelCriticism of the traditional budgetary control system by BBRTPropositions by the beyond budgeting modelComparison of Management between the US and Japanese CorporationsDifference in organizational structure and operational principlesFlexible deployment of resources vs. cumulative reserve of resourcesDeductive/logical approach vs. functional/fine-tuning approachDifference in the nature of budget as caused by the difference in the formulation process of business strategiesStrategic hierarchy vs. improvising networkConcepts behind methodologies of adaptation to environmentCompatibility between a Budgetary Control System and an Organization ModelBudgetary Control Practice in Japanese Corporations and Beyond BudgetingSeparation between compensation calculation system and budgetary control systemAdoption of rolling budgetSummary and ConclusionReferences

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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