Yutaka Kato

Target costing support systems: lessons from leading Japanese companies

Yutaka Kato · Management Accounting Research · 1993 · 226 citations

Cost Issue, Management, Business +5

The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs U.S. comparison

Chee W. Chow, Yutaka Kato, Kenneth A. Merchant · Accounting Organizations and Society · 1996 · 186 citations

Control Environment, Management Myopia, Organizational Communication +9

The design and effects of control systems: tests of direct- and indirect-effects models

Michael D. Shields, F. Johnny Deng, Yutaka Kato · Accounting Organizations and Society · 2000 · 182 citations

Control Environment, Control Method, Control Strategy +10

National culture and the preference for management controls: An exploratory study of the firm—Labor market interface

Chee W. Chow, Yutaka Kato, Michael D. Shields · Accounting Organizations and Society · 1994 · 165 citations · Full text

Firm—labor Market Interface, Business Culture, Cross-cultural Management +7

Management Accounting Practices in the U.S. and Japan: Comparative Survey Findings and Research Implications*

Michael D. Shields, Chee W. Chow, Yutaka Kato et al. · Journal of International Financial Management and Accounting · 1991 · 57 citations

Japanese Firms, International Management, Management Accounting Systems +13