3. A Survey of Management Control Systems and Managerial Behavior in Japanese Companies

The chapter presents a survey conducted in 2012 to understand the status of management control systems (MCS) in Japanese companies, following an earlier survey in 2010. The study focuses on budgeting practices, business environments, organizational characteristics, and managerial leadership behaviors. Key findings include the widespread use of company-wide budgeting, the impact of budgets on operational goals, and the relationship between budgeting and strategic objectives. The survey also explores the influence of the Great East Japan Earthquake on MCS, the importance of differentiation strategies, and the role of corporate frugality and organizational design in MCS. Additionally, the chapter delves into leadership styles and managerial behaviors that contribute to effective MCS. The study concludes with a call for further empirical research to analyze these findings in detail.