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...

Purpose – The purpose of this paper is to examine whether Japanese private placement issuers manipulate their earnings around the time of issuance and the relationship between earnings management and the post‐issue stock underperformance. Design/methodology/approach – Cross‐sectional...

Much literature suggests a positive relationship between winning a quality award and subsequent firm performance. However, for the vast majority of the large Japanese manufacturing firms that have won the Deming Prize results in this study indicate a negative association. Results also show that...

It has been recognised that Japanese firms are clean and orderly. The same is true for high quality western firms. Over the last two decades, the Japanese have formalised the technique and named it 5‐S practice. As the name is new to most western societies, the objective of this paper is to...

This article discusses the philosophy and supporting conditions for Japanese production management techniques like Just‐in‐Time. Western emulation of the practice often overlooks the implications it has for company organisation and personnel. Four issues are explored: high dependence;...