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An Example of Japanese "Beyond Budgeting" Philosophy

In: Japanese Management Accounting Today

Author

Listed:
  • Katsuhiro Ito

    (Faculty of Economics, Seikei University, Japan)

Abstract

The following sections are included:IntroductionChanging Corporate Environment and the Beyond Budgeting ModelCriticism of the traditional budgetary control system by BBRTPropositions by the beyond budgeting modelComparison of Management between the US and Japanese CorporationsDifference in organizational structure and operational principlesFlexible deployment of resources vs. cumulative reserve of resourcesDeductive/logical approach vs. functional/fine-tuning approachDifference in the nature of budget as caused by the difference in the formulation process of business strategiesStrategic hierarchy vs. improvising networkConcepts behind methodologies of adaptation to environmentCompatibility between a Budgetary Control System and an Organization ModelBudgetary Control Practice in Japanese Corporations and Beyond BudgetingSeparation between compensation calculation system and budgetary control systemAdoption of rolling budgetSummary and ConclusionReferences

Suggested Citation

  • Katsuhiro Ito, 2007. "An Example of Japanese "Beyond Budgeting" Philosophy," World Scientific Book Chapters, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi (ed.), Japanese Management Accounting Today, chapter 6, pages 75-88, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789812779731_0006
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