The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
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The function, the role and the ability of management skills in Corporate Headquarter
Susumu NIBUYA
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JOURNAL FREE ACCESS

2011 Volume 19 Issue 1 Pages 17-34

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Abstract

The number of diversified companies has begun to increase rapidly in recent years. The present study examined the function , the role and the ability of management skills in Corporate Headquarters(CH) which steer the entire corporate groups. Because of varieties in business properties and their product life cycles, management control of the entire corporate group has grown increasingly difficult. To promote sustainable growth of the corporate groups , CHs are required to improve their ability of management skills to carry out their function. In this paper, the hypothesis about CH's ability of management skills are tested empirically based on the data from the questionnaire conducted by the author in 2008.

The implication of the results and future research direction are discussed.

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© 2011 The Japanese Association of Management Accounting
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