Abstract
Several studies have examined performance evaluation and international transfer pricing in Japan (Sato, 1991&1992 ; Simizu, 1993 ; Ueno, 2007). It has been almost two decades since Sato (1991) published his milestone study on performance evaluation and international transfer pricing of Japanese multinationals in February, 1991. His study declared the present condition of management accounting in foreign subsidiaries of Japanese companies. Furthermore, there are several important issues not examined by Sato including policies and standards Japanese companies use in determinations of cross border transfer prices and their executions. Other studies afterwards didn’t make clear all of the issues mentioned above.
This research is based on a questionnaire survey conducted in 2008. The study makes two specific contributions. First, I find the differences in performance evaluation and international transfer pricing in foreign subsidiaries of Japanese companies that come about over the years. Second, I find the features on performance evaluation of foreign subsidiaries by using statistical analyses.
