Research on management control systems has recognized that multiple management controls operate together in business … practices. Also, some frameworks that combine various management controls together have been developed to capture business … practices. However, research dealing with a combination of management controls, which explicitly explains each management …

1. Introduction : what are management control systems in Japanese companies? -- 2. Management control systems … better budgeting in Japanese companies -- 5. Management in decentralized Japanese companies -- 6. Balanced Scorecard versus … Japanese system -- 7. Performance measures : ROI, ROS, ROE and EVA -- 8. Management of advertising expenses in KAO -- 9 …