Intercultural Management from the Management Accounting Aspects: Based on Case Studies of Pure Holding Companies and Japanese-owned Overseas Subsidiaries

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  • 異文化マネジメントと管理会計上の課題―純粋持株会社，日系海外子会社の事例研究から―
  • イブンカ マネジメント ト カンリカイ ケイジョウ ノ カダイ : ジュンスイ モチカブ ガイシャ,ニッケイ カイガイ コガイシャ ノ ジレイ ケンキュウ カラ

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Abstract

<p>The number of pure holding companies (HD) in the Japanese stock market was 445 in early 2018. Of which 296 companies (67%) are listed in the Tokyo Stock exchange (TSE) 1st section. HD tend to be used for business integration and for organization restructuring. Looking at the most recent year, the number of integrated type and restructuring type were almost equal. There were cases using Growth share Matrix for strategies of selection and concentration, peak out, cross subsidization. Out of Japanese M&A in 2017, IN & OUT M&A accounts for 56%. The importance of cross-cultural management increases for group management. It is necessary to clarify the implicit incentive system accumulated in the corporation for it. Even in the Japanese managerial level, the personnel system based on positions and classes' type exceeds that of the function type. For companies that adopt personnel system based on positions and classes, it is necessary to refine management accounting information in order to clarify the incentive system.</p>

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