A Positive Research on Management Environment and Transferring Management Accounting and Cost Management Practices of Japanese. Multinationals into Foreign-affiliates in Asia based on Interview Survey
| Project/Area Number |
12630152
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | KAGAWA UNIVERSITY |
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Principal Investigator |
INOUE Shinichi KAGAWA UNIVERSITY, FACULTY OF ECONOMICS, PROFESSOR, 経済学部, 教授 (10104704)
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| Project Period (FY) |
2000 – 2003
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| Project Status |
Completed (Fiscal Year 2003)
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| Budget Amount *help |
¥3,200,000 (Direct Cost: ¥3,200,000)
Fiscal Year 2003: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 2002: ¥700,000 (Direct Cost: ¥700,000)
Fiscal Year 2001: ¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 2000: ¥1,100,000 (Direct Cost: ¥1,100,000)
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| Keywords | Japanese multinationals / ASEAN / Performance Evaluation / National culture / International transfer pricing / Management accounting / Cost management / NIES / Budgeting / 経営環境 / 中華人民共和国 / アジア的 / アジア / 欧州 / 東アジア / コスト・マネジメント |
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| Research Abstract |
The main purpose of this project is to reveal characteristic features of management accounting and cost management practices in Japanese affiliated companies in Asia : China, Taiwan, South Korea, Singapore, Malaysia, Vietnam and Indonesia. Main emphasis was put on interview surveys to the directors and managements of those companies to the following topics: management practices, cost management practices, transfer pricing, performance evaluation and budgeting. At the same time major functions of the regional headquarters were also surveyed.
The findings are as follows.
1)The following features of Japanese companies in Asia have been clarified through the research : Overseas management divisions (organizations) in their parent companies, local headquarters, localizing management functions, monthly financial reporting systems, international transfer pricing, performance evaluation systems in overseas operations, budgetary control and financing.
2)The positioning of regional headquarters in
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Asia are not so much localized compared with those of North America and Europe. Not only cultural differences but also regional distances from Japan have much influenced on the role of the regional headquarters. Asian regional headquarters are closer relationship with Japanese parent companies than other two areas.
3)Japanese management accounting related with production (management) systems and Japanese management styles have been highly introduced in Asian countries.
4)Judging from interview surveys, cultural differences (languages, religions, races and so oil) in Asian countries are much wider than other two regions than expected and Japanese affiliated companies in Asia are welcomed to adapt to those cultural differences.
5)The problems of international transfer pricing are not so acute and critical for Japanese companies in Asia as to those of American and European counterparts.
6)Performance evaluation of Japanese affiliated companies in Asia are similar to that of America and Europe. In case of Japanese top-managements they are evaluated by the bosses of Japanese parent companies in Japan and local top management and lower managements have been evaluated by the local top-managements, for examples, managing directors, presidents or their senior mangers.
7)The power balance of budgetary control between Japanese multinationals and overseas operations, is less deligated to local affiliates than the American or EU counterparts. Less
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Report
(5 results)
Research Products
(10 results)
