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

组织投入大量资源制定正式的战略计划，以及管理会计控制系统（MACS），以促进其实施。然而，我们对MACS与组织战略实现之间的联系知之甚少。本研究打算通过使用实地研究来比较和对比澳大利亚和日本组织的做法来检查这些做法。这样的研究将通过强调与使用MACS实现战略目标/变革相关的“最佳”实践，为创新的澳大利亚商业文化做出贡献，从而为国家利益做出贡献。

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.