Cultural control: the case of Japanese multinational companies and their subsidiaries in the UK

Although the concept of culture as a means of control seems to be rather vague and ambiguous, no one can deny its importance, especially in the case of the Japanese multinational companies and issues linked to their control over overseas segments. Cultural control has always occupied a central position, not only in terms of the relationship between Japanese parent companies and their subsidiaries, but also in anything that has to do with the interaction of Japanese management accounting with the rest of the world. This paper offers a fresh view on the issue by building a multinational model and then looking into the effect of this type of control on the relationship between the Japanese parent companies and their overseas subsidiaries. This approach is expected to identify a new angle of looking into the issue and provide insight for further, more dynamic rather than static frameworks in future research.