Design and Operation of Management Accounting System for Management of Local company in overseas country.

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In this research project, we conducted review previous articles, related our research, and we interviewed fifteen companies and surveyed about 6000 Japanese companies, which have subsidiaries in overseas. We found the following facts and findings through this project. (1) They have some control systems for managing their subsidiaries in overseas. The concept of “control package” could be applied to this situation. (2) The policy and strategy of headquarters affect the selection of control package. (3) Location and industry category of subsidiaries also affect the management by their headquarters.