haku: @author Demirag, I. / yhteensä: 7
viite: 7 / 7
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| Tekijä: | Demirag, I. |
| Otsikko: | Management control systems and performance evaluations in Japanese companies: a British perspective |
| Lehti: | Management Accounting (London)
1994 : JUL-AUG, VOL. 72:7, p. 18-20, 45 |
| Asiasana: | MANAGEMENT ACCOUNTING JAPAN |
| Kieli: | eng |
| Tiivistelmä: | Japanese direct investment into Europe - and in particular into UK - has had a significant impact on the competitiveness of these industries. In this article, Istemi S. Demirag of Sheffield University Management School reports the results of a recent research project on Japanese companies' operations in the UK and examines their management control and performance evaluation systems. The authors found that the Japanese companies at the parent-company level had strongly decentralized divisional profit responsibilities, with highly autonomous and powerful "works" focused on target results. |
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