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Management Control Systems of Japanese Overseas Subsidiaries

In: INTEGRATED POWER OF MANAGEMENT CONTROL SYSTEMS IN JAPAN

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  • Makoto Tomo

Abstract

This chapter examines the management control system of overseas subsidiaries from the perspective of human resource management and management accounting through case studies of four companies. When the management of overseas subsidiaries is delegated to local personnel (CEO), a management style suited to local customs would be applied. Even if the human resource evaluation is adapted to local customs, applying the same system as the Japanese headquarters would be effective for business performance evaluation. The proportion of overseas subsidiaries acquired through in-out M&A is increasing in Japan. Therefore, it may be effective not only to transfer the Japanese management control system overseas but also to integrate it with the management control system owned by the acquired company or local personnel.

Suggested Citation

  • Makoto Tomo, 2025. "Management Control Systems of Japanese Overseas Subsidiaries," World Scientific Book Chapters, in: Eri Yokota (ed.), INTEGRATED POWER OF MANAGEMENT CONTROL SYSTEMS IN JAPAN, chapter 9, pages 159-172, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811295652_0009
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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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