pt. I. An introduction to how regulations affect banks -- pt. II. A regulatory perspective -- pt. III. A strategic perspective -- pt. IV. A financial accounting and management control perspective -- pt. V. The effects of regulations.

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...