Culture and Budget Control Practices: A Study of Manufacturing Companies in U.S.A. and Japan

Professor of Accounting, Faculty of Business Administration, Konan University, Japan

Business Address: 8-9-1, Okamoto, Higashi-nadaku, Kobe-city, 658-8501 Japan. Research Interests: Management and accounting control practices of MNE's, cross-cultural studies, research methodology in social science.