Frontiers of Japanese Management Control Systems: Theoretical Ideas and Empirical Evidence

Preface
Contents
About the Editor
Chapter 1: Introduction
	1.1 Diversity of Management Control Research
	1.2 Issues in This Volume
	1.3 Structure of This Book
	References
Chapter 2: Contemporary Management Control Research in Japan
	2.1 Introduction
	2.2 Literature Analysis Method
	2.3 Bibliographic Study of Management Control Research in Japan
		2.3.1 Research Objectives
			2.3.1.1 Descriptions to Japanese-Specific Practice
			2.3.1.2 Region
			2.3.1.3 Research Site (Industry)
			2.3.1.4 Organizational Scope
			2.3.1.5 Management Accounting Tools
			2.3.1.6 Cross-Tabulation with Descriptions to Japanese-Specific Practice
		2.3.2 Approach
			2.3.2.1 Research Methods
			2.3.2.2 Source Discipline
			2.3.2.3 Cross-Tabulation with Existence of Peer Review
	2.4 Conclusion
	References
Chapter 3: A Survey of Management Control Systems and Managerial Behavior in Japanese Companies
	3.1 Introduction
	3.2 Survey Method and Sample Characteristics
	3.3 Budgeting (Question 2)
	3.4 Business Environment of Major Organizational Units (Question 3)
	3.5 Characteristics of Major Organizational Units (Question 4)
	3.6 Leadership of Managers [Question 5 (A)]
	3.7 Managerial Behavior [Question 5 (B)]
	3.8 Conclusion
	References
Chapter 4: A Survey of Performance Management Systems in Japanese Companies
	4.1 Introduction
	4.2 Survey Method
	4.3 Importance of Organizational Structure and Performance Measures (Question 1)
		4.3.1 Organizational Structure
		4.3.2 Importance of Performance Measures
	4.4 Process for Setting Performance Targets and Levels
		4.4.1 Performance Target-Setting Process
		4.4.2 Performance Target Levels
	4.5 How the Performance Management System and Its Characteristics Are Used (Question 3)
		4.5.1 How the Performance Management System Is Used
		4.5.2 Characteristics of the Performance Management System
		4.5.3 Meetings and Performance Management Systems
	4.6 Performance Evaluation Process at the End of the Year (Question 4)
	4.7 Influential Factors (Question 6)
	4.8 Conclusion
	References
Chapter 5: The Influence of Parent-Performance Management Systems on Subsidiaries´ Decision-Making: Process of Parent-Performa...
	5.1 Introduction
	5.2 Theoretical Background and Hypotheses
		5.2.1 The Process of PMS Use
			5.2.1.1 Diagnostic Use of PMS
			5.2.1.2 Interactive Use of PMS
		5.2.2 Embeddedness Perspective
			5.2.2.1 Interaction Effects of the Use of PMS and Subsidiaries´ External Embeddedness
	5.3 Method
		5.3.1 Data Collection
		5.3.2 Variables
	5.4 Results
		5.4.1 Main Analyses Results
		5.4.2 Supplemental Analyses Results
	5.5 Discussion and Conclusion
		5.5.1 Relevant Findings and Contributions
		5.5.2 Implications
		5.5.3 Limitations and Suggestions for the Future Research
	Appendix A: Constructs, Measures, and Descriptive Statistics
	Appendix B: Descriptive Statistics of Subsidiaries´ Decision-Making Authority Delegated by Headquarters
	References
Chapter 6: Empirical Study on Capital Budgeting as a Management Process: Evidence from Japanese Manufacturing Firms
	6.1 Introduction
	6.2 Literature Review of Capital Budgeting Processes
	6.3 Research Method and the Core Components of the Capital Budgeting Management Process
		6.3.1 Data Collection
		6.3.2 The Capital Budgeting Management Process
	6.4 The Relationships Between Core Components and the Efficiency of the Capital Budgeting Management Process
	6.5 Conclusion
	References
Chapter 7: Exploring the Use of Balanced Scorecard in Functional Departments: A Case Study of Kirin Brewery Company, Limited
	7.1 Introduction
	7.2 Research Framework
		7.2.1 Aligning Functional Departments with a Business Strategy
		7.2.2 Effectiveness of a BSC in Functional Departments
		7.2.3 Research Questions
	7.3 Research Method
	7.4 Case Study: The BSC in Functional Departments of Kirin Brewery
		7.4.1 Case Study Outline
		7.4.2 Cascading the BSC
			7.4.2.1 Cascading the BSC from the SBU to Functional Departments
			7.4.2.2 BSCs Between Higher and Lower Levels of the Organizational Hierarchies in Functional Departments
		7.4.3 Coordination Between Functional Departments Using the BSC
		7.4.4 BSC Effects in Functional Departments
	7.5 Discussion
	7.6 Conclusion
	References
Chapter 8: Discussing the Balanced Scorecard as an Interactive Control System: A Case Study of a Food Company
	8.1 Introduction
	8.2 Research Framework
		8.2.1 General Properties of the ICS
		8.2.2 BSC as an ICS
		8.2.3 Relationship Between the BSC as an ICS and Other MCS
	8.3 Research Method
	8.4 Case Study: Use of the BSC at Food Company X
		8.4.1 Overview of the Business and BSC at Company X
			8.4.1.1 Business Environment, Business Strategy, and Introduction of the BSC
			8.4.1.2 Organizational Structure of Company X When Using the BSC
			8.4.1.3 Overview of the BSC
		8.4.2 Use of the BSC
			8.4.2.1 Use of the BSC by Top Management
			8.4.2.2 Use of the BSC by Operating Managers
			8.4.2.3 Other Business Management Systems
		8.4.3 Impact of the BSC
		8.4.4 Discontinuation of the BSC and the Situation After
	8.5 Discussion of the Case
		8.5.1 Examination of the Five ICS Properties in the Use of the BSC
		8.5.2 Examination of the Relationship with Other MCS
		8.5.3 Examination of Strategy Emergence Through the ICS
	8.6 Conclusion
	References
Chapter 9: A Management Control Package for Associating Customer Satisfaction with Financial Performance: A Case Study on Cust...
	9.1 Introduction
	9.2 Previous Studies on the Relationship Between Customer Satisfaction and Financial Outcomes
		9.2.1 Previous Studies in the Management Accounting and Marketing Fields
		9.2.2 Perspectives for Addressing the Research Question
	9.3 Case Study
		9.3.1 Research Method and Survey Summary
		9.3.2 Overview of Hoshino Resorts
		9.3.3 Customer-Oriented Management
			9.3.3.1 Management Reform and Vision Setting
			9.3.3.2 Pursuit of Customer Satisfaction
			9.3.3.3 Top Management´s Perception of Customer Satisfaction
		9.3.4 Management of the Relationship Between Customer Satisfaction and Financial Outcomes
			9.3.4.1 Organizational Structure
			9.3.4.2 Strategy Development
			9.3.4.3 Annual Planning
			9.3.4.4 Performance of Duties
			9.3.4.5 Comparison of Targets and Actual Results
			9.3.4.6 Personnel Systems
		9.3.5 Considerations
	9.4 Conclusion
	References
Chapter 10: Institutional Isomorphism of Corporate Social Responsibility Performance Measurement: A Case of a Japanese Homebui...
	10.1 Introduction
	10.2 Literature on CSR Performance Measurement
	10.3 Analytical Framework
	10.4 Research Method
	10.5 A Case Study of CSR Performance Measurement at Misawa
		10.5.1 An Overview of CSR Management
		10.5.2 Assessing the Materiality of CSR Issues
			10.5.2.1 The Introduction of the Materiality Assessment
			10.5.2.2 Changes in the Assessment of the Materiality of CSR Issues
		10.5.3 Setting CSR Performance Indicators
			10.5.3.1 Waste Reduction Activities
			10.5.3.2 Educational Support Program on Antarctic Observation Activities
	10.6 Discussion
		10.6.1 Isomorphism in Materiality Assessment
		10.6.2 Homogenization in Setting Individual CSR Performance Indicators
	10.7 Conclusion
	References