Takashi Shimizu is Professor at the Graduate School of Accountancy, Waseda University, and President of the Tokyo Chapter of Institute of Management Accountants. He was a member of the Japan Certified Public Accountant Examination Committee from 2006 to 2008.

• List of figures List of tables Acknowledgments 1 Introduction: what are management control systems in Japanese companies? 2 Management control systems: definitions and development 3 Cost allocation systems: ABC versus Japanese cost accounting innovation 4 A challenge to better budgeting in Japanese companies 5 Management in decentralized Japanese companies 6 Balanced Scorecard versus the Japanese system 7 Performance measures: ROI, ROS, ROE, and EVA® 8 Management of advertising expenses in KAO 9 Transfer pricing in Mitsubishi Electric 10 Beyond budgeting or new budgeting? The case of Disco11 Microprofit centers: amoeba system in Kyocera 12 The story of a comeback from bankruptcy: Japan Airlines Index

Takashi Shimizu is Professor at the Graduate School of Accountancy, Waseda University, and President of the Tokyo Chapter of Institute of Management Accountants. He was a member of the Japan Certified Public Accountant Examination Committee from 2006 to 2008.

• List of figures List of tables Acknowledgments 1 Introduction: what are management control systems in Japanese companies? 2 Management control systems: definitions and development 3 Cost allocation systems: ABC versus Japanese cost accounting innovation 4 A challenge to better budgeting in Japanese companies 5 Management in decentralized Japanese companies 6 Balanced Scorecard versus the Japanese system 7 Performance measures: ROI, ROS, ROE, and EVA® 8 Management of advertising expenses in KAO 9 Transfer pricing in Mitsubishi Electric 10 Beyond budgeting or new budgeting? The case of Disco11 Microprofit centers: amoeba system in Kyocera 12 The story of a comeback from bankruptcy: Japan Airlines Index

Takashi Shimizu is Professor at the Graduate School of Accountancy, Waseda University, and President of the Tokyo Chapter of Institute of Management Accountants. He was a member of the Japan Certified Public Accountant Examination Committee from 2006 to 2008.

• List of figures List of tables Acknowledgments 1 Introduction: what are management control systems in Japanese companies? 2 Management control systems: definitions and development 3 Cost allocation systems: ABC versus Japanese cost accounting innovation 4 A challenge to better budgeting in Japanese companies 5 Management in decentralized Japanese companies 6 Balanced Scorecard versus the Japanese system 7 Performance measures: ROI, ROS, ROE, and EVA® 8 Management of advertising expenses in KAO 9 Transfer pricing in Mitsubishi Electric 10 Beyond budgeting or new budgeting? The case of Disco11 Microprofit centers: amoeba system in Kyocera 12 The story of a comeback from bankruptcy: Japan Airlines Index