As the world’s third-ranking economic power, Japan’s style of management such as the lifetime employment system, the seniority system and an enterprise union have been well studied. However, little else is known about the Japanese management control systems (MCSs) and management accounting systems, which are significantly different from other economic powers.
This book sheds light on Japanese MCSs and the differences between that of the US, illustrated with examples from Mitsubishi Electric, Toyota and more. This book aids not only researchers in management accounting, but also provides more useful insight to international investors and management accounts that can prove useful in business management.
Takeshi Shimizu is Professor at the Graduate School of Accountancy, Waseda University and was a member of the Japan Certified Public Accountant Examination Committee from 2006 to 2008.
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