Management Control Systems in Japan  book cover
1st Edition

Management Control Systems in Japan

ISBN 9781138122758
Published March 28, 2017 by Routledge
174 Pages 31 B/W Illustrations

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Book Description

 As the world's third-ranking economic power, Japan's style of management, such as the lifetime employment system, the seniority system, and an enterprise union, has been well studied. However, little else is known about the Japanese management control systems (MCSs) and management accounting systems, which are significantly different from other economic powers.

This book sheds light on Japanese MCSs and the differences with those of the United States, illustrated with examples from Mitsubishi Electric, Kao, and more. This book aids not only researchers in management accounting, but also provides more useful insight for international investors and management accountants that can prove useful in business management.

Table of Contents

List of figures

List of tables


1 Introduction: what are management control systems in Japanese companies?

2 Management control systems: definitions and development

3 Cost allocation systems: ABC versus Japanese cost accounting innovation

4 A challenge to better budgeting in Japanese companies

5 Management in decentralized Japanese companies

6 Balanced Scorecard versus the Japanese system

7 Performance measures: ROI, ROS, ROE, and EVA®

8 Management of advertising expenses in KAO

9 Transfer pricing in Mitsubishi Electric

10 Beyond budgeting or new budgeting? The case of Disco

11 Microprofit centers: amoeba system in Kyocera

12 The story of a comeback from bankruptcy: Japan Airlines


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Takashi Shimizu is Professor at the Graduate School of Accountancy, Waseda University, and President of the Tokyo Chapter of Institute of Management Accountants. He was a member of the Japan Certified Public Accountant Examination Committee from 2006 to 2008.