The Relationship between Financial Centralization and Management Accounting: A Questionnaire Survey of Japan-Based Multinational Enterprises

Makoto Tomo ； Takayuki Asada

《Asia Pacific Management Review》 7卷1期 (2002/03) Pp. 41-59

並列摘要

We conducted a questionnaire survey in order to investigate the relationship between the centralization of financial operations and responsibility accounting practices among Japanese multinational enterprises (MNEs). The centralization of financial operations in this research refers to a set of techniques that aim to maximize the cash flow of the MNEs as a whole, which include leads and lags, matching, netting, re-invoicing, and so on. Although it improves profits of MNEs as a whole, it may hurt the incentive systems of each profit center. Through the analysis of survey data, we derived twelve hypotheses.

並列關鍵字

MNEs ； International Financial Management ； Centralization of Financial Operations ； Performance Evaluation ； Questionnaire Survey

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