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...

Recent research on cost behavior has revealed that costs do not change proportionately with changes in sales, showing that costs increase in response to increases in sales, but do not decline proportionately with reductions in sales. This asymmetric cost behavior is termed as “sticky costs.”...

Virtually all firms listed on Japanese stock exchanges report point forecasts of sales and earnings in their annual press releases. The availability of management forecasts in Japan provides a unique research opportunity to investigate managers' prediction of cost behavior of their company....

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...