Strategizing and Management Accounting Control: Comparing and Contrasting Australian and Japanese Practices

点击翻译按钮获取中文摘要

Organisations invest significant resources in the development of formal strategic plans, as well as management accounting control systems (MACS) to facilitate their implementation. Yet we know very little about the practices connecting MACS to the realisation of organisational strategies. This study intends to examine these practices by using field research to compare and contrast practices in Australian and Japanese organisations. Such research will contribute to the national benefit by highlighting 'best' practice in relation to the use of MACS in achieving strategic goals/change, contributing to an innovative Australian business culture.