Overview

The management control framework that originated in large-scale manufacturing-oriented industries has now expanded its scope in a variety of ways. It has expanded from a focus on manufacturing companies to service companies, non-profit companies and so on. The target group for applying the framework has also broadened from managers to employees. The framework is also examined in terms of how it should be applied to promote sustainability in companies.In this book, Japanese researchers discuss the situations in which management control, a tool born in Europe and the US, is utilized in Japan. Specifically, the book focuses on various types of management control systems, from manufacturing companies, innovation companies, service companies to non-profit companies, and explains the characteristics of these systems-based Japanese organizations.Readers of this book will understand how Japanese researchers are using the management control framework in the context of diversification and, from there, the application of the framework in Japanese organizations.

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