The Role of Psychological Contracts in Japanese Management Control Systems: An Empirical Study

Abstract

Traditional management accounting research explored influences on individual of the performance measurement using contracting theory. However, Yokota (1998) pointed out that psychological contracts as organizational context affect a meaning of the information made by management control systems. In this paper, we investigate Yokota (1998)’s proposition. Using a survey of 128 MBA students, we found influences on individual of contents of psychological contracts