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A Case Study of Management Control Systems in Two Japanese Overseas R&D Organizations

Chin Fei Goh, Fadillah Ismail, Choi Meng Leong, Owee Kowang Tan and Ong Choon Hee

Pertanika Journal of Social Science and Humanities, Volume 27, Issue 4, December 2019

Keywords: Japanese management, management control systems, R&D

Published on: 18 December 2019

This study represents an empirical inquiry that examines the management control systems in the two selected Japanese overseas R&D organizations in Malaysia and Singapore. Our analysis focused on the comprehensive management control packages including action, results and people controls as well as the performance evaluation of R&D projects. The study found that management control systems of the Japanese R&D organizations were largely effective. The management control packages in these R&D organizations were also balanced and prioritized based on the management practices of the parent company, but these packages were not optimized by the local human resources.

ISSN 0128-7702

e-ISSN 2231-8534

Article ID

JSSH-1787-2017

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