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Frontiers of Japanese Management Control Systems

Theoretical Ideas and Empirical Evidence

  • Book
  • © 2023

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Overview

  • Shows researchers the trends in the investigation of Japanese management control systems (MCS)
  • Makes use of empirical studies for evidence of the theories behind Japanese MCS
  • Presents case studies of actual Japanese MCS not only for researchers but also for newcomers to business in Japan

Part of the book series: Translational Systems Sciences (TSS, volume 32)

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About this book

This book provides a multilateral view of Japanese management control systems (MCS), presents the frameworks of MCS theory, and integrates those systems based on quantitative and qualitative research. Readers will learn how Japanese MCS were investigated by researchers and why they chose the existing frameworks. Not only are the topics clarified with regard to Japanese MCS; empirical evidence from Japan is also provided. At the outset, the frameworks of MCS used by Japanese researchers are explained, and the reasons they choose those frameworks are investigated. Following that exploration, readers are shown a close examination of MCS, which are thought to be difficult to understand in Japan. In Japanese companies, however, these systems are generally used, so in other words Japanese companies use MCS without considering its frameworks. It is a baffling phenomenon, thus a fine topic of research. After a comprehensive review of the literature, the current status of Japanese MCS is presented by using both quantitative and qualitative research. By the end of the book, readers will have a firm grasp of how Japanese firms use MCS and what MCS means for Japanese companies.

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Keywords

Table of contents (10 chapters)

Editors and Affiliations

  • Faculty of Business and Commerce, Keio University, Tokyo, Japan

    Eri Yokota

About the editor

Dr.Yokota is a professor of Business and Commerce from 2005 and Dean of the Graduate School of Business and Commerce (2021 -2023), Keio University in Japan. She was in Musashi University from 1995 to 2004. She received Doctor degree from the Graduate School of Business Administration, Keio University. She is interested in research of management control systems, management accounting and organizational behavior. Her books include “Management and Psychology of Flattened Organizations” (in Japanese, Keio University Press,1998)and “Management control of Japanese Companies”(in Japanese,Chuo-Keizaisha,2022).

Bibliographic Information

  • Book Title: Frontiers of Japanese Management Control Systems

  • Book Subtitle: Theoretical Ideas and Empirical Evidence

  • Editors: Eri Yokota

  • Series Title: Translational Systems Sciences

  • DOI: https://doi.org/10.1007/978-981-19-9778-5

  • Publisher: Springer Singapore

  • eBook Packages: Business and Management, Business and Management (R0)

  • Copyright Information: Springer Nature Singapore Pte Ltd. 2023

  • Hardcover ISBN: 978-981-19-9777-8Published: 11 April 2023

  • Softcover ISBN: 978-981-19-9780-8Published: 12 April 2024

  • eBook ISBN: 978-981-19-9778-5Published: 10 April 2023

  • Series ISSN: 2197-8832

  • Series E-ISSN: 2197-8840

  • Edition Number: 1

  • Number of Pages: IX, 167

  • Number of Illustrations: 1 b/w illustrations

  • Topics: Accounting/Auditing, Management, Organization, Innovation/Technology Management

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