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Adapting Value-Based Management Practices to a Non-Anglo-Saxon Context: A Case Study of a Project to Implement ROIC Measures in a Japanese Company

In: INTEGRATED POWER OF MANAGEMENT CONTROL SYSTEMS IN JAPAN

Author

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  • Keita Masuya

Abstract

This chapter examines the implementation style of value-based management (VBM) in Japanese companies. Previous studies on VBM have often focused on Anglo-Saxon countries, such as the United Kingdom and the United States, making Japanese companies a unique setting. The research method is a case study of Japanese companies that have newly introduced ROIC for the purpose of corporate value creation. The analysis shows that although the technical and political fit between VBM and the Japanese organizational context is low, the cultural fit between them is high. This difference in fit is the source of the selective VBM style in Japan, which eschews hard controls and emphasizes soft controls. This chapter successfully extends the findings of previous research by elucidating the implementation style of VBM and its causes in a non-Anglo-Saxon setting.

Suggested Citation

  • Keita Masuya, 2025. "Adapting Value-Based Management Practices to a Non-Anglo-Saxon Context: A Case Study of a Project to Implement ROIC Measures in a Japanese Company," World Scientific Book Chapters, in: Eri Yokota (ed.), INTEGRATED POWER OF MANAGEMENT CONTROL SYSTEMS IN JAPAN, chapter 5, pages 87-104, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811295652_0005
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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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