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Questionnaire Survey on the International Financial Control Affecting the Responsibility Accounting of Overseas Subsidiaries

In: Japanese Management Accounting Today

Author

Listed:
  • Makoto Tomo

    (Faculty of Economics, Seijo University, Japan)

Abstract

The following sections are included:IntroductionInfluence of the Financial Centralization MethodOverview of the SurveyOverview of the questionnaire surveyOverview of the MNEs who responded to the questionnaireThe responsibility center type of overseas subsidiariesUtilization of GCMS and Influence on Overseas Performance AccountingUtilization of GCMSRelationship between globalization maturity of MNEs and use of the GCMSRelationship between the performance indicator for managers in overseas subsidiaries and the use of GCMSRelationship between the GCMS and the awareness of cash management and foreign exchange managementConclusionReferences

Suggested Citation

  • Makoto Tomo, 2007. "Questionnaire Survey on the International Financial Control Affecting the Responsibility Accounting of Overseas Subsidiaries," World Scientific Book Chapters, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi (ed.), Japanese Management Accounting Today, chapter 7, pages 89-100, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789812779731_0007
    as

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