Yee, Cassandra Seow-Ling; Otsuka, Setsuo; James, Kieran; … - In: Managerial Auditing Journal 23 (2008) November, pp. 873-899
Purpose – The purpose of this paper is to discuss the impact that Japanese culture has on the budgeting process, using insights gained from the literature and from a single company small-sample pilot study. It provides a research agenda which links specific aspects of Japanese culture to...