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008			230410s2023 si | o |||| 0|eng d
020			_a9789811997785
024	7		_a10.1007/978-981-19-9778-5 _2doi
040			_aES-VaUE _bspa _cES-VaUE _dES-VaUE
050		4	_aHD70 _b2024 EB
245	0	0	_aFrontiers of Japanese Management Control Systems : _bTheoretical Ideas and Empirical Evidence _cedited by Eri Yokota
250			_a1st ed 2023
264		1	_aSingapore _c2023 _bSpringer International Publishing
300	0	0	_a1 recurso en línea
336			_atexto _btxt _2rdacontent
337			_aelectrónico _bc _2rdamedia
338			_arecurso electrónico _bcr _2rdacarrier
490	0		_aTranslational Systems Sciences _x2197-8840 ; _v32
505	0		_aChapter 1 An overview of Management Control Frameworks and their implications to the practice -- Chapter 2 Contemporary management control systems research in Japan -- Chapter 3 Management Control Frameworks and management accounting tools: A bibliographic Study of Contemporary Research in Japan -- Chapter 4 A survey of Management Control Systems and Behavior of Managers in Japanese Companies -- Chapter 5 A survey of Performance Management Systems in Japanese Companies -- Chapter 6 Capital Budgeting as Management process: Findings from a Survey of Manufacturing Firms -- Chapter 7A Management Control Package for Associating Customer Satisfaction with Financial Performance: A Case Study on Customer Satisfaction Management at Hoshino Resort -- Chapter 8 An Analysis of Using Balanced Scorecard in Functional Units: A Case Study of Kirin Brewery Co., Ltd -- Chapter 9 Exploring the Investment Process in Production Systems: Two Cases from Japanese Manufacturing Industry.
520			_aThis book provides a multilateral view of Japanese management control systems (MCS), presents the frameworks of MCS theory, and integrates those systems based on quantitative and qualitative research. Readers will learn how Japanese MCS were investigated by researchers and why they chose the existing frameworks. Not only are the topics clarified with regard to Japanese MCS; empirical evidence from Japan is also provided. At the outset, the frameworks of MCS used by Japanese researchers are explained, and the reasons they choose those frameworks are investigated. Following that exploration, readers are shown a close examination of MCS, which are thought to be difficult to understand in Japan. In Japanese companies, however, these systems are generally used, so in other words Japanese companies use MCS without considering its frameworks. It is a baffling phenomenon, thus a fine topic of research. After a comprehensive review of the literature, the current status of Japanese MCS is presented by using both quantitative and qualitative research. By the end of the book, readers will have a firm grasp of how Japanese firms use MCS and what MCS means for Japanese companies.
988			_aSpringer_Business_2023
650		7	_2embne _937345 _aDirección de empresas
856	4	0	_uhttps://go.openathens.net/redirector/universidadeuropea.es?url=https://doi.org/10.1007/978-981-19-9778-5 _zAcceso a este recurso digital (usuarios Universidad Europea de Valencia)
942			_2lcc _cLE
998			_b06/2024 _db _ea _zSI