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

• Main Authors: Goh, Chin Fei, Ismail, Fadillah, Leong, Choi Meng, Tan, Owee Kowang, Hee, Ong Choon
• Format: Article
• Published: Universiti Putra Malaysia 2019
• Subjects: HD28 Management. Industrial Management
• Online Access: http://eprints.utm.my/id/eprint/97075/; http://www.pertanika.upm.edu.my/pjssh/browse/regular-issue?article=JSSH-1787-2017
• Institution: Universiti Teknologi Malaysia

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.