The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
Invited Articles
An Examination into the Management Base that Affects the Performance Evaluation Systems of Japanese Companies
Eri YOKOTA
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2005 Volume 13 Issue 1-2 Pages 55-66

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Abstract

In view of the difficulties that accompanied the introduction of management theories formed by Japanese companies in the United States, I conducted a hypothetical examination from questionnaires and interviews into what the context of management control of Japanese companies is, and how this is about to be changed. From this we can see that as a result of the changes in the personnel management system that has contributed to the construction of long-term psychological contracts, the context is changing, and the management controls of Japanese companies are beginning to develop a new structure

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© 2005 The Japanese Association of Management Accounting
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