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The Role of Management Control Departments in Japanese Companies: Insights from a Questionnaire Survey

In: INTEGRATED POWER OF MANAGEMENT CONTROL SYSTEMS IN JAPAN

Author

Listed:
  • Eri Yokota
  • Yudai Onitsuka

Abstract

This chapter attempts to clarify the actual activities of the departments in charge of Management Control (MC) in Japanese firms. According to the results, the controller function, which is considered to be in charge of MC in Europe and the US, is still being performed by the “corporate planning department” in Japanese firms. This result is not significantly different from the result of a survey conducted 10 years ago, indicating that the management planning department, which is different from the accounting department, is still responsible for this function in Japanese firms. The specific roles of the corporate planning department are shown in the descriptive statistics in the areas of budgeting, performance evaluation, and planning.

Suggested Citation

  • Eri Yokota & Yudai Onitsuka, 2025. "The Role of Management Control Departments in Japanese Companies: Insights from a Questionnaire Survey," World Scientific Book Chapters, in: Eri Yokota (ed.), INTEGRATED POWER OF MANAGEMENT CONTROL SYSTEMS IN JAPAN, chapter 1, pages 1-29, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811295652_0001
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    More about this item

    Keywords

    Japanese Organizations; Management Control; Innovation; Gender; SDGs; Non-Profit Organizations;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • L1 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance
    • L2 - Industrial Organization - - Firm Objectives, Organization, and Behavior

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