A case study of management control systems in two Japanese overseas R&D organizations

Abstract

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.