Cover -- Title -- Copyright -- Contents -- List of figures -- List of tables -- Acknowledgments -- 1 Introduction: what are management control systems in Japanese companies? -- 2 Management control systems: definitions and development -- 3 Cost allocation systems: ABC versus Japanese cost...

1. Introduction : what are management control systems in Japanese companies? -- 2. Management control systems : definitions and development -- 3. Cost allocation system : ABC versus Japanese cost accounting innovation -- 4. A challenge to better budgeting in Japanese companies -- 5. Management...

In this paper we analyze a cheap talk model with a partially informed receiver. In clear contrast to the previous literature, we find that there is a case where the receiver's prior knowledge enhances the amount of information conveyed via cheap talk. The point of departure is our explicit focus...

This paper considers a model of strategic information transmission with an imperfectly informed receiver and provides a simple logic by which the receiver's prior knowledge becomes an impediment to efficient communication. We show that the extent of communication is severely limited as the...

This article considers an infinitely repeated economy with divisible fiat money. The economy has many marketplaces that agents choose to visit. In each marketplace, agents are randomly matched to trade goods. There exist a variety of stationary equilibria. In some equilibrium, each good is...

Purpose – The purpose of this study is to review a major section of the literature on benchmarking practices in order to achieve better perspectives for emerging benchmarking research streams. Design/methodology/approach – The paper examines the benchmarking literature and presents a...