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An Examination of the Differences between Management Control Tools in Japanese Companies

In: INTEGRATED POWER OF MANAGEMENT CONTROL SYSTEMS IN JAPAN

Author

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  • Takeyoshi Senoo
  • Eri Yokota

Abstract

In this chapter, we examined the differences between three management control tools (MCTs) (i.e., medium-term management plans, budgeting, and management by objectives (MBO)) in Japanese companies. Specifically, based on the results of a postal survey we conducted among companies listed in the first section of the Tokyo Stock Exchange (TSE), we compared the three MCTs using three critical factors in management control: (1) performance measures, (2) target levels, and (3) reward link. These three factors are the most important in the planning and evaluation stages of the management control process. We also examined the influence of perceived environmental uncertainty (PEU), a key contingency variable that affects management control and MCTs.

Suggested Citation

  • Takeyoshi Senoo & Eri Yokota, 2025. "An Examination of the Differences between Management Control Tools in Japanese Companies," World Scientific Book Chapters, in: Eri Yokota (ed.), INTEGRATED POWER OF MANAGEMENT CONTROL SYSTEMS IN JAPAN, chapter 2, pages 31-49, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811295652_0002
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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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