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Formal control of the Japanese multinational companies to their subsidiaries in the UK

Dimitrios S. Kranias (Kobe University Business School, Japan)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 July 2001

1546

Abstract

This paper deals with the patterns of relationship that develop among the parent companies in Japan and their overseas subsidiaries. It attempts to offer a totally new view by constructing a three‐fold model to examine the existing relationship on an organizational, strategic and informational level. The model is linked and seen under the light of the means of formal control applied. Formal control has always taken a second role to the research of Japanese management accounting techniques. This is even more obvious when we investigate the issue of formal control. Culture usually becomes the center of attention when it comes to Japanese management. This research attempts to give a careful look to this usually underrated and overlooked issue. Thus, based on the multidimensional model constructed the formal means of control applied are examined.

Keywords

Citation

Kranias, D.S. (2001), "Formal control of the Japanese multinational companies to their subsidiaries in the UK", Managerial Auditing Journal, Vol. 16 No. 5, pp. 297-306. https://doi.org/10.1108/02686900110392940

Publisher

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MCB UP Ltd

Copyright © 2001, MCB UP Limited

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