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Attitudes Toward Financial Control Systems in the United States and Japan†

Author

Listed:
  • Lane Daley

    (University of Minnesota)

  • James Jiambalvo

    (University of Washington)

  • Gary Sundem

    (University of Washington)

  • Yasumasa Kondo

    (Doshisha University)

Abstract

Recently researchers have begun to investigate issues of differences in the use of managerial accounting tools across differing national environments. Much of this research is of the case study approach documenting actual practices for a small group of firms, or a distillation from numerous observations but using anecdotal evidence to support various conjectures.The study uses a survey of attitudes toward various aspects of budgeting and control systems to gain insight into the existence of differences for a large sample of Japanese and United States controllers and line managers. Respondents were drawn from the 500 largest industrial firms in these two countries. The major findings suggest that the Japanese controllers and managers 1) prefer less participation, 2) have a more long-term planning horizon, 3) view budgets as more of a communication device, and 4) prefer more budget slack than their American counterparts.© 1985 JIBS. Journal of International Business Studies (1985) 16, 91–110

Suggested Citation

  • Lane Daley & James Jiambalvo & Gary Sundem & Yasumasa Kondo, 1985. "Attitudes Toward Financial Control Systems in the United States and Japan†," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 16(3), pages 91-110, September.
    • Handle: RePEc:pal:jintbs:v:16:y:1985:i:3:p:91-110
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    Citations

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    Cited by:

    1. Chow, Chee W. & Shields, Michael D. & Wu, Anne, 1999. "The importance of national culture in the design of and preference for management controls for multi-national operations," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 441-461, July.
    2. Tsui, Judy S. L., 2001. "The impact of culture on the relationship between budgetary participation, management accounting systems, and managerial performance: An analysis of Chinese and Western managers," The International Journal of Accounting, Elsevier, vol. 36(2), pages 125-146, May.
    3. Abernethy, Margaret A. & Anderson, Shannon W. & Nair, Sujay & Jiang, Yile (Anson), 2021. "Manager ‘growth mindset’ and resource management practices," Accounting, Organizations and Society, Elsevier, vol. 91(C).
    4. Harrison, Graeme L. & McKinnon, Jill L., 1999. "Cross-cultural research in management control systems design: a review of the current state," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 483-506, July.
    5. Panina, Daria & Aiello, John R., 2005. "Acceptance of electronic monitoring and its consequences in different cultural contexts: A conceptual model," Journal of International Management, Elsevier, vol. 11(2), pages 269-292, June.
    6. Alnoor Bhimani, 1998. "Knowledge, motivation and accounting form: an historical exploration," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 1-30.
    7. Teemu Malmi & David S. Bedford & Rolf Brühl & Johan Dergård & Sophie Hoozée & Otto Janschek & Jeanette Willert, 2022. "The use of management controls in different cultural regions: an empirical study of Anglo-Saxon, Germanic and Nordic practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 273-334, September.
    8. Awasthi, Vidya N. & Chow, Chee W. & Wu, Anne, 2001. "Cross-cultural differences in the behavioral consequences of imposing performance evaluation and reward systems: An experimental investigation," The International Journal of Accounting, Elsevier, vol. 36(3), pages 291-309, September.
    9. Klaus Derfuss, 2015. "Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta-analysis," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 238-278, June.

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