The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
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The Influences of Parent-Performance Management Systems on Autonomous Subsidiaries
Yudai Onitsuka
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JOURNAL FREE ACCESS

2019 Volume 27 Issue 1 Pages 109-124

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Abstract

The purpose of this paper is to investigate the influence of Parent-Performance Management System (parent-PMS) implemented by headquarter on decision-making by subsidiaries from perspectives of the design and use of parent-PMS. The analyses using survey data from 234 top-managements in Japanese subsidiaries indicate some findings as follows. First, “comprehensiveness” as a characteristic of the design of parent-PMS influence on decision-making by subsidiaries. Second, when headquarter use PMS “interactively,” parent-PMS can influence on decision-making by subsidiaries. Finally, while positive interaction effect between “comprehensiveness” and “diagnostic use” of parent-PMS on subsidiaries decision-making is confirmed, interaction between “comprehensiveness” and “interactive use” of parent-PMS negatively influence on subsidiaries decision-making.

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© 2019 The Japanese Association of Management Accounting
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