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Examination of U.S.-based Japanese subsidiaries: Evidence of the transfer of the Japanese strategic cost management

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  • Al Chen, Y. S.
  • Romocki, Timothy
  • Zuckerman, Gilroy J.

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  • Al Chen, Y. S. & Romocki, Timothy & Zuckerman, Gilroy J., 1997. "Examination of U.S.-based Japanese subsidiaries: Evidence of the transfer of the Japanese strategic cost management," The International Journal of Accounting, Elsevier, vol. 32(4), pages 417-440.
    • Handle: RePEc:eee:accoun:v:32:y:1997:i:4:p:417-440
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    References listed on IDEAS

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    1. Dunk, Alan S., 1992. "Reliance on budgetary control, manufacturing process automation and production subunit performance: A research note," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 195-203.
    2. Nick Oliver & Annette Davies, 1990. "Adopting Japanese‐Style Manufacturing Methods: A Tale Of Two (Uk) Factories," Journal of Management Studies, Wiley Blackwell, vol. 27(5), pages 555-570, September.
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    Cited by:

    1. Heinz Ahn & Marcel Clermont & Stephan Schwetschke, 2018. "Research on target costing: past, present and future," Management Review Quarterly, Springer, vol. 68(3), pages 321-354, August.
    2. Martina Sageder & Birgit Feldbauer-Durstmüller, 2019. "Management control in multinational companies: a systematic literature review," Review of Managerial Science, Springer, vol. 13(5), pages 875-918, November.
    3. Stadtherr, Frank & Wouters, Marc, 2021. "Extending target costing to include targets for R&D costs and production investments for a modular product portfolio—A case study," International Journal of Production Economics, Elsevier, vol. 231(C).

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