Purpose – This paper aims to examine the implementation of target cost management (TCM) at a Japanese shipbuilding company. Design/methodology/approach – Using Rogers' Diffusion of Innovation as a framework, the paper presents a longitudinal in-depth case study of TCM implementation project...

Purpose: This study aims to reconceptualize performance evaluation styles and reveal their performance effects. Design/methodology/approach: Based on a literature review, this study conceptualizes performance evaluation styles on two dimensions: priority of budgetary targets when setting...

Purpose – This study aims to investigate the relative weight of financial and non-financial performance measures used to evaluate production managers (such as shop floor managers or foremen) in a modern manufacturing setting. Design/methodology/approach – Using survey data from Japanese...